TENGION INC - FORM S-1 - EX-16.1 - LETTER FROM KPMG LLP - December 23, 2009

Attached files

file filename
S-1 - FORM S-1 - TENGION INCds1.htm
EX-4.2 - SECOND AMENDED AND RESTATED INVESTOR RIGHTS AGREEMENT - TENGION INCdex42.htm
EX-4.5 - FORM OF PREFERRED STOCK WARRANT - TENGION INCdex45.htm
EX-4.3 - AMENDMENT NO. 1 TO SECOND AMENDED AND RESTATED INVESTOR RIGHTS AGREEMENT - TENGION INCdex43.htm
EX-4.4 - FORM OF PREFERRED STOCK WARRANT - TENGION INCdex44.htm
EX-23.1 - CONSENT OF ERNST & YOUNG LLP - TENGION INCdex231.htm
EX-10.5 - AMENDED AND RESTATED TENGION, INC. 2004 STOCK INCENTIVE PLAN - TENGION INCdex105.htm
EX-10.4 - LEASE AGREEMENT - TENGION INCdex104.htm
EX-10.2 - FIRST AMENDMENT TO LEASE BY AND AMONG FAWN INDUSTRIAL, LLC - TENGION INCdex102.htm
EX-23.2 - CONSENT OF KPMG LLP - TENGION INCdex232.htm
EX-10.19 - OFFER LETTER - TENGION INCdex1019.htm
EX-10.10 - VENTURE LOAN AND SECURITY AGREEMENT - TENGION INCdex1010.htm
EX-10.12 - SECOND AMENDMENT OF VENTURE LOAN AND SECURITY AGREEMENT - TENGION INCdex1012.htm
EX-10.11 - FIRST AMENDMENT OF VENTURE LOAN AND SECURITY AGREEMENT - TENGION INCdex1011.htm
EX-10.18 - MACHINERY AND EQUIPMENT LOAN FUND SECURITY AGREEMENT - TENGION INCdex1018.htm
EX-10.31 - AMENDMENT OF TERMS OF OFFER LETTER - TENGION INCdex1031.htm
EX-10.25 - RESTRICTED STOCK AGREEMENT - TENGION INCdex1025.htm
EX-10.23 - RESTRICTED STOCK PURCHASE AGREEMENT - TENGION INCdex1023.htm
EX-10.17 - MACHINERY AND EQUIPMENT LOAN FUND - TENGION INCdex1017.htm
EX-10.33 - OFFER LETTER - TENGION INCdex1033.htm
EX-10.13 - VENTURE LOAN AND SECURITY AGREEMENT - TENGION INCdex1013.htm
EX-10.22 - RESTRICTED STOCK PURCHASE AGREEMENT - TENGION INCdex1022.htm
EX-10.20 - OFFER LETTER - TENGION INCdex1020.htm

Exhibit 16.1

December 23, 2009

Securities and Exchange Commission

Washington, D.C. 20549

Ladies and Gentlemen:

We were previously principal accountants for Tengion, Inc. (the Company) and, under the date of May 29, 2009, we reported on the financial statements of the Company as of December 31, 2007 and 2008, and for each of the years in the three-year period ended December 31, 2008 and for the period from July 10, 2003 (inception) through December 31, 2008. On September 17, 2009, our appointment as principal accountants was terminated. We have read the Company’s statements included in this Registration Statement under the caption “Change in Accountants – Dismissal of Auditors,” and we agree with such statements except that we are not in a position to agree or disagree that our dismissal was approved by the Board of Directors of the Company.

Very truly yours,

/s/ KPMG LLP

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