EXHIBIT 16.1

February 13, 2017

Securities and Exchange Commission

100 F Street, NE

Washington, DC 20549
 

Ladies and Gentlemen:

We are the predecessor independent registered public accounting firm for Aerkomm Inc. (the “Company”). We have read the Company’s disclosure set forth in Item 4.01 Changes in Registrant’s Certifying Accountants of the Company’s Current Report on Form 8-K dated February 13,2017 (the “Current Report”) and are in agreement with the disclosures in the Current Report, insofar as it pertains to our firm, ZBS Group LLP.

/s/ ZBS Group LLP                                               

Plainview, New York