Arcturus Therapeutics (ARCT) 8-K Changes in Registrant's Certifying Accountant

April 5, 2024

Securities and Exchange Commission

100 F Street, N.E.

Washington, DC 20549

Commissioners:

We have read Item 4.01 of Form 8-K dated April 5, 2024, of Arcturus Therapeutics Holdings, Inc. and are in agreement with the statements contained in the second and third paragraphs on page 1 therein. We have no basis to agree or disagree with other statements of the registrant contained therein.

/s/ Ernst & Young LLP