Attached files

file filename
8-K - 8-K - HANDY & HARMAN LTD.a8kauditorchange.htm


Exhibit 16.1


September 13, 2013

U.S. Securities and Exchange Commission
Office of the Chief Accountant
100 F Street, NE
Washington, DC 20549

Re: Handy & Harman Ltd.
File No. 1-2394

Dear Sir or Madam:

We have read Item 4.01 of Form 8-K of Handy & Harman Ltd., dated September 13, 2013, and agree with the statements concerning our Firm contained therein.

Very truly yours,



/s/ GRANT THORNTON LLP