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- F-1 Registration statement (foreign)
- 3.1 EX-3.1
- 3.2 EX-3.2
- 3.3 EX-3.3
- 3.4 EX-3.4
- 10.1 EX-10.1
- 10.2 EX-10.2
- 10.3 EX-10.3
- 10.4 EX-10.4
- 10.5 EX-10.5
- 10.6 EX-10.6
- 10.7 EX-10.7
- 10.8 EX-10.8
- 10.9 EX-10.9
- 10.10 EX-10.10
- 10.11 EX-10.11
- 10.12 EX-10.12
- 10.13 EX-10.13
- 10.14 EX-10.14
- 10.15 EX-10.15
- 10.16 EX-10.16
- 10.17 EX-10.17
- 16.1 EX-16.1
- 21.1 EX-21.1
- 23.1 EX-23.1
- 99.1 EX-99.1
- EX-FILING FEES Calculation of Filing Fee Tables
Exhibit 16.1
KPMG LLP
774 Main Street, Suite 600, PO Box 827
Moncton, NB E1C 8N6
Canada
Telephone 506 856 4400
Fax 506 856 4499
Securities Exchange Commission
Washington, D.C. 20549
April 15, 2024
Re: Change in Registrant’s Certifying Accountant
We have read the Change in Registrant’s Certifying Accountant of Breathe Biomedical Inc. (the “Company”) included in Schedule “A” to the Company’s Draft Registration Statement dated April 11, 2024, and have the following comments:
1.We agree with the statements made in the first, third and, fourth, paragraphs.
2.We have no basis on which to agree or disagree with the statements made in the remaining paragraphs.
Yours very truly,
Chartered Professional Accountants, Licensed Public Accountants
KPMG LLP, an Ontario limited liability partnership and member firm of the KPMG global organization of independent member firms affiliated with KPMG International Limited, a private English company limited by guarantee. KPMG Canada provides services to KPMG LLP