EX-16 2 ex16-1.htm EXHIBIT 16.1 ex16-1.htm

[Ernst & Young LLP Letterhead]

Exhibit 16.1

September 16, 2014

 

Securities and Exchange Commission

100 F Street, N.E.

Washington, DC 20549

 

 

Ladies and Gentlemen:

 

We have read Item 4.01 of Form 8-K dated September 16, 2014, of PDL BioPharma, Inc. and are in agreement with the statements contained in paragraphs 1 through 5 on page 2 therein. We have no basis to agree or disagree with other statements of the registrant contained therein.

 

/s/ Ernst & Young LLP