NuScale Power (SMR) 8-K Entry into a Material Definitive Agreement

Exhibit 16.1

May 4, 2022

Office of the Chief Accountant 

Securities and Exchange Commission 

100 F Street, NE

Washington, D.C. 20549

Ladies and Gentlemen:

We have read NuScale Power, LLC (formerly known as Spring Valley Acquisition Corp.) statements included under Item 4.01 of its Form 8-K dated May 4, 2022. We agree with the statements concerning our Firm under Item 4.01, in which we were informed of our dismissal on May 3, 2022, following completion of the Company’s annual audit for the period ended December 31, 2021 and the Company’s quarterly review for the three months ended March 31, 2022, which consists only of the accounts of the pre-Business Combination Special Purpose Acquisition Company. We are not in a position to agree or disagree with other statements contained therein.

Very truly yours,

 

WithumSmith+Brown, PC