EXHIBIT 16.1
 
 
 
December 5, 2013
 
   
   
US Securities Exchange Commission
Office of the Chief Accountant
100 F Street, NE
Washington, DC 20549
 Audit Tax Advisory

Grant Thornton LLP
200 S 6th Street, Suite 1400
Minneapolis, MN 55402-1459

T 612.332.0001
F 612.332.8361
www.GrantThornton.com
 
Re: Clearfield, Inc.
File No. 000-28414
 

Dear Sir or Madam:

We have read Item 4.01 of Form 8-K of Clearfield, Inc. dated December 4, 2013, and agree with the statements concerning our Firm contained therein.

Very truly yours,

/s/ Grant Thornton LLP