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Exhibit 16.1
November 17, 2017
Securities and Exchange Commission
Washington, D.C. 20549
Commissioners:
We have read Deep Down, Inc.’s statements included under Item 4.01 of its Form 8-K filed on November 17, 2017 and we agree with such statements concerning our firm.
/s/ Hein & Associates LLP
Hein & Associates LLP