EXHIBIT 16.1
Published on January 11, 2024
Exhibit 16.1
KPMG LLP
Suite 700
20 Pacifica
Irvine, CA 92618-3391
January 11, 2024
Securities and Exchange Commission
Washington, D.C. 20549
Ladies and Gentlemen:
We were previously principal accountants for EMCORE Corporation and subsidiaries (the “Company”) and, under the date of December 27, 2023, we reported on the consolidated financial statements of the Company as of and for the years ended September 30, 2023 and 2022 and the effectiveness of internal control over financial reporting as of September 30, 2023. On January 6, 2024, we were dismissed.
We have read the Company’s statements included under Item 4.01 of its Form 8-K dated January 11, 2024, and we agree with such statements, except that we are not in a position to agree or disagree with the Company’s statements included in Item 4.01(b), Engagement of New Independent Registered Public Accounting Firm.
Very truly yours,
/s/ KPMG LLP
KPMG
LLP, a Delaware limited liability partnership and a member firm of the KPMG global organization of independent member firms affiliated with KPMG International Limited, a private English company limited by guarantee. |