Borqs Technologies, Inc. - FORM 8-K - EX-16.1 - LETTER FROM MARCUM LLP - August 24, 2017

Attached files

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EX-10.3 - FORM OF NON-COMPETITION AND NON-SOLICITATION AGREEMENT, DATED AUGUST 18, 2017, B - Borqs Technologies, Inc.f8k081817ex10-3_borqstech.htm
EX-10.1 - REGISTRATION RIGHTS AGREEMENT, DATED AUGUST 18, 2017, BY AND AMONG EACH OF SELLI - Borqs Technologies, Inc.f8k081817ex10-1_borqstech.htm
EX-99.3 - PRESS RELEASE, DATED AUGUST 24, 2017 - Borqs Technologies, Inc.f8k081817ex99-3_borqstech.htm
EX-99.2 - PRO FORMA FINANCIAL STATEMENTS - Borqs Technologies, Inc.f8k081817ex99-2_borqstech.htm
EX-99.1 - AUDITED FINANCIAL STATEMENTS OF REGISTRANT - Borqs Technologies, Inc.f8k081817ex99-1_borqstech.htm
EX-21.1 - SUBSIDIARIES OF REGISTRANT - Borqs Technologies, Inc.f8k081817ex21-1_borqstech.htm
EX-10.13 - AMENDED AND RESTATED REGISTRATION RIGHTS AGREEMENT, DATED AUGUST 18, 2017, BY AN - Borqs Technologies, Inc.f8k081817ex10-13_borqstech.htm
EX-10.12 - PARTIAL ASSIGNMENT AND AMENDMENT OF BACKSTOP AND SUBSCRIPTION AGREEMENT, DATED A - Borqs Technologies, Inc.f8k081817ex10-12_borqstech.htm
EX-10.11 - FORM OF WARRANT, DATED AUGUST 18, 2017, BY AND BETWEEN THE COMPANY AND EACH OF W - Borqs Technologies, Inc.f8k081817ex10-11_borqstech.htm
EX-10.10 - BORQS TECHNOLOGIES, INC. 2017 EQUITY INCENTIVE PLAN, AS AMENDED - Borqs Technologies, Inc.f8k081817ex10-10_borqs.htm
EX-10.9 - CONSULTING AGREEMENT, DATED APRIL 1, 2015, BY AND BETWEEN BORQS INTERNATIONAL AN - Borqs Technologies, Inc.f8k081817ex10-9_borqstech.htm
EX-10.8 - EMPLOYMENT CONTRACT, DATED JULY 1, 2013, BY AND BETWEEN BORQS INTERNATIONAL AND - Borqs Technologies, Inc.f8k081817ex10-8_borqstech.htm
EX-10.7 - EMPLOYMENT CONTRACT, DATED JULY 1, 2013, BY AND BETWEEN BORQS INTERNATIONAL AND - Borqs Technologies, Inc.f8k081817ex10-7_borqstech.htm
EX-10.6 - BACKSTOP AND SUBSCRIPTION AGREEMENT, DATED MAY 11, 2017, BY AND AMONG PACIFIC AN - Borqs Technologies, Inc.f8k081817ex10-6_borqstech.htm
EX-10.5 - FORM OF LETTER OF TRANSMITTAL - Borqs Technologies, Inc.f8k081817ex10-5_borqstech.htm
EX-10.4 - ESCROW AGREEMENT, DATED AUGUST 18, 2017, BY AND AMONG THE REGISTRANT, THE PURCHA - Borqs Technologies, Inc.f8k081817ex10-4_borqstech.htm
EX-10.2 - FORM OF LOCK-UP AGREEMENT, BY AND AMONG EACH OF THE SELLING SHAREHOLDERS, PACIFI - Borqs Technologies, Inc.f8k081817ex10-2_borqstech.htm
EX-3.1 - AMENDED AND RESTATED MEMORANDUM AND ARTICLES OF ASSOCIATION - Borqs Technologies, Inc.f8k081817ex3-1_borqstech.htm
EX-2.1 - MERGER AGREEMENT DATED DECEMBER 27, 2016, AS AMENDED ON MAY 10, 2017 AND JUNE 29 - Borqs Technologies, Inc.f8k081817ex2-1_borqstech.htm
8-K - CURRENT REPORT - Borqs Technologies, Inc.f8k081817_borqstechnologies.htm

Exhibit 16.1

  

 

August 24, 2017

 

 

 

Securities and Exchange Commission

100 F Street, N.E.

Washington, DC 20549

 

Commissioners:

 

We have read the statements made by Borqs Technologies, Inc. (Formerly known as Pacific Special Acquisition Corp.) under Item 4.01 of its Form 8-K dated August 18, 2017. We agree with the statements concerning our Firm under Item 4.01 in such Form 8-K; we are not in a position to agree or disagree with other statements of Borqs Technologies, Inc. (Formerly known as Pacific Special Acquisition Corp.) contained therein.

 

Very truly yours,

 

/s/ Marcum llp

 

 

Marcum llp

 

 

 

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