Exhibit 16.1
| October 9, 2020 | ||||||||
| GRANT THORNTON LLP | ||||||||
| U.S. Securities and Exchange Commission | ||||||||
757 Third Avenue, 9th Floor | Office of the Chief Accountant | |||||||
| New York, New York, 10017 | 100 F Street, NE | |||||||
| Washington, DC 20549 | ||||||||
D +1 212 599 0100 | Re: Coinbase Global, Inc | |||||||
F +1 212 370 4520 | ||||||||
| Dear Sir or Madam: | ||||||||
| We have read the disclosure regarding the change in registered public accounting firms included under the caption “Change in Accountants” in the Registration Statement and agree with the statements concerning our Firm contained therein. | ||||||||
| Very truly yours, | ||||||||
| /s/ GRANT THORNTON LLP | ||||||||
| GT.COM | Grant Thornton LLP is the U.S. member firm of Grant Thornton International Ltd (GTIL). GTIL and each of its member firms are separate legal entities and are not a worldwide partnership | |||||||