Exhibit 16.1

 

October 25, 2018

Securities and Exchange Commission

100 F Street, N.E.

Washington, DC 20549

Commissioners:

We have read the statements made by GlassBridge Enterprises Inc. under Item 4.01 of its Form 8-K dated October 22, 2018. We agree with the statements concerning our Firm in such Form 8-K; we are not in a position to agree or disagree with other statements of G1assBridge Enterprises Inc. contained therein.

Very truly yours,

/gcp

Marcum LLP ■ 750 Third Avenue ■ 11th Floor ■ New York, New York 10017 ■ Phone 212.485.5500 ■ Fax 212.485.5501 ■ marcumllp.com