March 20, 2024

Securities and Exchange Commission

100 F Street, N.E.

Washington, D.C. 20549-7561

Dear Sirs/Madams:

We have read Item 4.01 of Penumbra, Inc.'s Form 8-K dated March 17, 2024, and we agree with the statements made in paragraphs 3, 4, 5 and 6 therein.

Yours truly,

/s/ DELOITTE & TOUCHE LLP