ReShape Lifesciences Inc. - FORM S-1 - EX-16.1 - CONSENT OF ERNST AND YOUNG LLP - September 8, 2016

Attached files

file filename
EX-23.1 - CONSENT OF KPMG LLP - ReShape Lifesciences Inc.d223031dex231.htm
EX-21.1 - SUBSIDIARY OF REGISTRANT - ReShape Lifesciences Inc.d223031dex211.htm
EX-10.10 - LOAN AND SECURITY AGREEMENT - ReShape Lifesciences Inc.d223031dex1010.htm
EX-10.9 - DISTRIBUTION AGREEMENT (BADER) - ReShape Lifesciences Inc.d223031dex109.htm
EX-10.8 - OFFICE LEASES - ReShape Lifesciences Inc.d223031dex108.htm
EX-10.2 - 2008 STOCK PLAN - ReShape Lifesciences Inc.d223031dex102.htm
EX-4.6 - SERIES E WARRANT - ReShape Lifesciences Inc.d223031dex46.htm
EX-4.5 - SERIES D WARRANT - ReShape Lifesciences Inc.d223031dex45.htm
EX-4.4 - SERIES C-1 WARRANT - ReShape Lifesciences Inc.d223031dex44.htm
EX-4.3 - FORM OF SERIES C WARRANT - ReShape Lifesciences Inc.d223031dex43.htm
EX-4.2 - INVESTORS' RIGHTS AGREEMENT - ReShape Lifesciences Inc.d223031dex42.htm
EX-4.1 - FORM OF COMMON STOCK CERTIFICATE - ReShape Lifesciences Inc.d223031dex41.htm
EX-3.3 - BYLAWS - ReShape Lifesciences Inc.d223031dex33.htm
EX-3.1 - SEVENTH AMENDED AND RESTATED CERTIFICATE OF INCORPORATION - ReShape Lifesciences Inc.d223031dex31.htm
S-1 - S-1 - ReShape Lifesciences Inc.d223031ds1.htm

Exhibit 16.1

August 4, 2016

Securities and Exchange Commission

100 F Street, N.E.

Washington, DC 20549

Ladies and Gentlemen:

We have read Obalon Therapeutics, Inc.’s statements included under the caption “Change in Accountants” in its Form S-1 filed on August 4, 2016, and are in agreement with the statements contained in the second paragraph and the first sentence of the fourth paragraph within this caption. We have no basis to agree or disagree with other statements of the registrant contained therein.

/s/ Ernst & Young LLP

ReShape Lifesciences Inc. Reports