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8-K - 8-K - KUBOTA PHARMACEUTICAL HOLDINGS CO LTDacucela8-k_20160527xcoaeyl.htm

Exhibit 16.1

May 27, 2016

Securities and Exchange Commission
100 F Street, N.E.
Washington, DC 20549

Ladies and Gentlemen:


We have read Item 4.01 of Form 8-K dated May 27, 2016, of Acucela Inc. and are in agreement with the statements contained in the first, second and third paragraphs on page 2 therein. We have no basis to agree or disagree with other statements of the registrant contained therein.

/s/ Ernst & Young LLP