Gentherm (THRM) 8-K/A Changes in Registrant's Certifying Accountant

February 26, 2020

U.S. Securities and Exchange Commission

Office of the Chief Accountant

100 F Street, NE

Washington, DC 20549

Re:    Gentherm Incorporated

FileNo. 0-21810

Dear Sir or Madam:

We have read Item 4.01 of Form8-K/A of Gentherm Incorporated dated February 26, 2020, and agree with the statements concerning our Firm contained therein.

Very truly yours,

/s/ GRANT THORNTON LLP