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Filing tables
Filing exhibits
- DRS/A Draft registration statement
- 3.1 EX-3.1
- 3.2 EX-3.2
- 10.1 EX-10.1
- 10.2 EX-10.2
- 10.3 EX-10.3
- 10.4 EX-10.4
- 10.6 EX-10.6
- 10.7 EX-10.7
- 10.8 EX-10.8
- 10.9 EX-10.9
- 10.10 EX-10.10
- 10.11 EX-10.11
- 10.12 EX-10.12
- 10.13 EX-10.13
- 10.14 EX-10.14
- 10.15 EX-10.15
- 10.16 EX-10.16
- 10.17 EX-10.17
- 10.18 EX-10.18
- 16.1 EX-16.1
- 21.1 EX-21.1
Associated filings
-
10 Mar 21 DRS/A Draft registration statement (amended)
- 12 Feb 21 DRS/A Draft registration statement (amended)
- 20 Jan 21 DRS/A Draft registration statement (amended)
- 15 Dec 20 DRS Draft registration statement
SWIM similar filings
Filing view
External links
Exhibit 16.1
518 Township Line Road
Suite 300 Blue Bell, PA 19422
O +1 215 641 8600
F +1 215 641 8680
www.rsmus.com
March 10, 2021
Securities and Exchange Commission
Washington, D.C. 20549
Commissioners:
We have read Latham Group, Inc.'s (formerly, Latham Topco, Inc.) statements included under Item 4.01(a) of its Confidential Form S-1 filed on March 10, 2021 and we agree with such statements concerning our firm.
We are aware of no reportable events or disagreement with the former client.
/s/ RSM US LLP