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