Exhibit 16.1
October 18, 2019
Securities and Exchange Commission
Washington, D.C. 20549
Commissioners:
We have read JanOne Inc.’s (formerly known as Appliance Recycling Centers of America, Inc.) statements included under Item 4.01(a) of its Form 8-K filed on October 18, 2019, and we agree with such statements concerning our firm.
/s/ SingerLewak LLP