Exhibit 16.1
January 23, 2025
U.S. Securities and Exchange Commission
100 F Street, N.E.
Washington, D.C. 20549-7561
Dear Sirs/Madams:
We have read the Form 6-K of Highest Performances Holdings Inc. dated January 23, 2025, and have the following comments:
| 1. | We agree with the statements made in the first and fourth sentences of paragraph 1 and in paragraphs 2, 3 and 4 of the section “Previous Independent Registered Public Accounting Firm” for which we have a basis on which to comment on, and we agree with the disclosures. |
| 2. | We have no basis on which to agree or disagree with the statements made in the second and third sentences of paragraph 1 and outside of the aforementioned section. |
Yours sincerely
| /s/ Deloitte Touche Tohmatsu Certified Public Accountants LLP | |
| Shenzhen, the People’s Republic of China | |
| January 23, 2025 | |
