Duluth (DLTH) 8-K Changes in Registrant's Certifying Accountant

EXHIBIT 16.1

[GRANT THORNTON LLP LETTERHEAD]

April 19, 2021

U.S. Securities and Exchange Commission

Office of the Chief Accountant

100 F Street, NE

Washington, DC 20549

Re:  Duluth Holdings Inc.

File No.  001-37641

Dear Sir or Madam:

We have read Item 4.01 of Form 8-K of Duluth Holdings Inc. dated April 13, 2021, and agree with the statements concerning our Firm contained therein.

Very truly yours,

/s/ Grant Thornton LLP

Grant Thornton LLP

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