Jefferies Financial (JEF) 8-K Changes in Registrant's Certifying Accountant

Exhibit 16

[Letterhead of PricewaterhouseCoopers LLP]

April 13, 2017

Securities and Exchange Commission

100 F Street, N.E.

Washington, DC 20549

Commissioners:

We have read the statements made by Leucadia National Corporation (copy attached), which we understand will be filed with the Securities and Exchange Commission, pursuant to Item 4.01 of Form8-K, as part of the Form8-K of Leucadia National Corporation dated April 11, 2017. We agree with the statements concerning our Firm in such Form8-K.

Very truly yours,

/s/ PricewaterhouseCoopers LLP

New York, NY