Attached files
| file | filename |
|---|---|
| 8-K - NEPHROS INC | form8-k.htm |
December 31, 2015
Office of the Chief Accountant
Securities and Exchange Commission
100 F Street, N. E.
Washington, D.C. 20549
Ladies and Gentlemen:
We have read Nephros, Inc.’s statements included under Item 4.01 of its Form 8-K dated December 30, 2015, and we agree with such statements, except that we are not in a position to agree or disagree with the Company’s statements that the audit committee decided to engage MFA - Moody Famiglietti & Andronico, LLP to serve as the Company’s new independent registered public accounting firm, and the statements made in the 5th paragraph under Item 4.01.
| /s/ WithumSmith+Brown PC | |
| WithumSmith+Brown PC | |
| Morristown, New Jersey |
| cc: | Mr. Malcolm Persen |
| Audit Committee Chairman | |
Nephros, Inc. |