Attached files
Exhibit 16.1
December 16, 2014
Securities and Exchange Commission
100 F Street N.W.
Washington, D.C. 20549
RE: | Syncardia Systems, Inc. |
We have read the statements of Syncardia Systems, Inc. included under the heading Changes in and Disagreements with Accountants on Accounting and Financial Disclosure on page 61 of the Registration Statement on Form S-1 dated December 4, 2014, as may be amended from time to time, and agree with such statements as they pertain to our firm.
Sincerely, |
/s/ BeachFleischman, PC |
BeachFleischman, PC |
BeachFleischman PC beachfleischman.com
1985 East River Road, Suite #201 Tucson, AZ 85718-7176 T 520.321.4600 F 520.321.4040
2201 East Camelback Road, Suite #200 Phoenix, AZ 85016-3431 T 602.265.7011 F 602.265.7060