LivaNova (LIVN) 8-K Changes in Registrant's Certifying Accountant

EXHIBIT 16.1

March 26, 2018

Securities and Exchange Commission

100 F Street, N.E.

Washington, DC 20549

Commissioners:

We have read the statements made by LivaNova PLC. (copy attached), which we understand will be filed with the Securities and Exchange Commission, pursuant to Item 4.01 of Form 8-K, as part of the Form 8-K of LivaNova PLC dated March 23, 2018. We agree with the statements concerning our Firm in such Form 8-K.

Very truly yours,

/s/ PricewaterhouseCoopers SpA

PricewaterhouseCoopers SpA

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