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 6
th
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
