Exhibit 16.1
November 2, 2022
Securities and Exchange Commission
100 F Street, NE
Washington, D.C. 20549
Commissioners:
We have read the statements made by Escalon Medical Corp. under Item 4.01 of its Form 8-K dated November 2, 2022. We agree with the statements concerning our firm in such Form 8-K; we are not in a position to agree or disagree with other statements of Escalon Medical Corp. contained therein.
Very truly yours,
/s/ Friedman LLP
Marlton, New Jersey
