October 27, 2017

Securities and Exchange Commission 

100 F Street, N.E. Washington, D.C. 

20549-7561

Dear Sirs/Madams:

We have read Item 16F of Acorn International, Inc.’s amendment No. 2 to the Form 20-F dated October 27, 2017 and have the following comments:

1.       We agree with the statements made in the first sentence of paragraph 1 and paragraphs 2 and 4 of Item 16F for which we have a basis on which to comment on, and we agree with, the disclosures.

2.       We have no basis on which to agree or disagree with the statements made in sentence 2 of paragraph 1 and paragraph 3 of Item 16F.

Yours faithfully,

Deloitte Touche Tohmatsu Certified Public Accountants LLP