Clearfield (CLFD) 8-K Changes in Registrant's Certifying Accountant

Exhibit 16.1

	Baker Tilly US, LLP
	225 S Sixth St, Suite 2300
	Minneapolis, MN 55402-4661 United States of America
	T: +1 (612) 876 4500
November 21, 2024	F: +1 (612) 238 8900
Securities and Exchange Commission	bakertilly.com

100 F Street, NE

Washington, DC 20549

Dear Ladies and Gentlemen:

We are the former independent registered public accounting firm for Clearfield, Inc. (the “Company”). We have read the Company’s disclosure set forth in Item 4.01 “Changes in Registrant’s Certifying Accountant” of the Company’s Current Report on Form 8-K dated November 21, 2024 (the “Current Report”) and are in agreement with the disclosure in the Current Report, insofar as it pertains to our firm.

Sincerely,

/s/ Baker Tilly US, LLP

Baker Tilly Advisory Group, LP and Baker Tilly US, LLP, trading as Baker Tilly, are members of the global network of Baker Tilly International Ltd., the members of which are separate and independent legal entities. Baker Tilly US, LLP is a licensed CPA firm that provides assurance services to its clients. Baker Tilly Advisory Group, LP and its subsidiary entities provide tax and consulting services to their clients and are not licensed CPA firms.