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8-K - LIVANOVA 8-K PWC CHANGE - LivaNova PLClivanova8-kpwcchange.htm

March 26, 2018

Securities and Exchange Commission
100 F Street, N.E.
Washington, DC 20549

Commissioners:



We have read the statements made by LivaNova PLC. (copy attached), which we understand will be filed with the Securities and Exchange Commission, pursuant to Item 4.01 of Form 8-K, as part of the Form 8-K of LivaNova PLC dated March 23, 2018. We agree with the statements concerning our Firm in such Form 8-K.

Very truly yours,


/s/ PricewaterhouseCoopers SpA
PricewaterhouseCoopers SpA





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