Attached files
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8-K - FORM 8-K - Western Asset Middle Market Income Fund Inc. | d443217d8k.htm |
Exhibit 16.1
(Firm Letterhead)
August 16, 2017
Securities and Exchange Commission
Washington, D.C. 20549
Ladies and Gentlemen:
We were previously principal accountants for Western Asset Middle Market Income Fund Inc. (the Fund) and, under the date of June 22, 2017, we reported on the financial statements of the Fund as of and for the year ended April 30, 2017. On August 14, 2017 we resigned at the request of the Fund. We have read the Funds statements included under Item 4.01 of its Form 8-K dated August 16, 2017, and we agree with such statements, except that we are not in a position to agree or disagree with the Funds statement that the change was approved by the Board of Directors and we are not in a position to agree or disagree with the Funds statement that PricewaterhouseCoopers LLP were not engaged regarding the application of accounting principles to a specified transaction or the type of audit opinion that might be rendered on the Funds financial statements.
Very truly yours,
/s/ KPMG LLP