April 3, 2015

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 April 3, 2015, of TeleCommunication Systems, Inc. and are in agreement with the statements contained in the Dismissal of Independent Registered Public Accounting Firm paragraphs on page 2 therein. We have no basis to agree or disagree with other statements of the registrant contained therein.

/s/ Ernst & Young LLP