Attached files

file filename
EX-99.10 - EX-99.10 - MP Materials Corp. / DEd51488dex9910.htm
EX-99.6 - EX-99.6 - MP Materials Corp. / DEd51488dex996.htm
EX-99.5 - EX-99.5 - MP Materials Corp. / DEd51488dex995.htm
EX-21.1 - EX-21.1 - MP Materials Corp. / DEd51488dex211.htm
8-K - 8-K - MP Materials Corp. / DEd51488d8k.htm

Exhibit 16.1

November 23, 2020

Office of the Chief Accountant

Securities and Exchange Commission

100 F Street, NE

Washington, D.C. 20549

Ladies and Gentlemen:

We have read the statements of MP Materials Corp. (formally known as Fortress Value Acquisition Corp.) included under Item 4.01 of its Form 8-K dated November 23, 2020. We agree with the statements concerning our Firm under Item 4.01, in which we were informed of our dismissal on November 17, 2020. We are not in a position to agree or disagree with other statements contained therein.

Very truly yours,

/s/ WithumSmith+Brown, PC

New York, New York