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Exhibit 16.1
January 10, 2024
U.S. Securities and Exchange Commission
Office of the Chief Accountant
100 F Street, NE
Washington, DC 20549
Re: Lightning eMotors, Inc.
File No. 001-39283
Dear Sir or Madam:
We have read Item 4.01 of Form 8-K of Lightning eMotors, Inc. dated January 10, 2024, and agree with the statements concerning our Firm contained therein.
Very truly yours,
/s/ GRANT THORNTON LLP