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8-K - 8-K - ROYAL HAWAIIAN ORCHARDS, L.P.a14-9835_18k.htm

Exhibit 16.1

 

April 2, 2014

 

Office of the Chief Accountant
Securities and Exchange Commission
460 Fifth Street N.W.
Washington, D.C. 20549

 

Re: Royal Hawaiian Orchards, L.P.

 

Commission File Number: 1-9145

 

Dear Sirs/Madams:

 

We have received a copy of, and are in agreement with, the statements being made by Royal Hawaiian Orchards, L.P. in Item 4.01 of its Form 8-K dated April 2, 2014, captioned “Changes in Registrant’s Certifying Accountant.”

 

We hereby consent to the filing of this letter as an exhibit to the foregoing report on Form 8-K.

 

Very truly yours,

 

 

 

/s/ Accuity LLP

 

 

 

Accuity LLP

 

Honolulu, Hawaii