Attached files
Exhibit 16.1
January 2, 2019
Office of the Chief Accountant
Securities and Exchange Commission
100 F Street, N.E.
Washington, DC 20549
Ladies and Gentlemen:
We have read the statements made by Phunware, Inc. (formerly known as Stellar Acquisition III, Inc.) under Item 4.01 of its Form 8-K dated January 2, 2019. We agree with the statements concerning our Firm in such Form 8-K; we are not in a position to agree or disagree with other statements of Phunware, Inc. (formerly known as Stellar Acquisition III, Inc.) contained therein.
Very truly yours,
/s/ WithumSmith+Brown, PC
New York, NY