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8-K - 8-K - RealD Inc.a15-14897_18k.htm

Exhibit 16.1

 

June 26, 2015

 

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 June 26, 2015, of RealD Inc. and are in agreement with the statements contained in section (a) paragraph 2 on page 1 therein. We have no basis to agree or disagree with other statements of the registrant contained therein.

 

Regarding the registrant’s statement concerning E&Y’s issuance of an adverse report on internal control over financial reporting as of March 31, 2015 included in the second paragraph on page 1 therein, we had considered such matter in determining the nature, timing and extent of procedures performed in our audit of the registrant’s 2015 financial statements.

 

/s/ Ernst & Young LLP