Attached files
| file | filename |
|---|---|
| 8-K - LIVE FILING - ESCALON MEDICAL CORP | htm_55783.htm |
January 23, 2018
Securities and Exchange Commission
100 F Street N.E.
Washington, D.C. 20549-7561
Dear Sirs/Mesdames:
We have read Item 4.01 of Escalon Medical Corp’s Form 8-K dated January 18, 2018, and have the following comments:
| 1. | We agree with the statements made in the first, second, third and fourth paragraphs of Item 4.01. |
| 2. | We have no basis on which to agree or disagree with the statements made in the fifth and sixth paragraphs of Item 4.01. |
Yours truly,
/s/ Mayer Hoffman McCann P.C.
Plymouth Meeting, Pennsylvania