As Of                Filer                Filing    For·On·As Docs:Size

 6/29/18  pdvWireless, Inc.                 8-K:4,9     6/29/18    2:92K

Document/Exhibit                   Description                      Pages   Size 

 1: 8-K         Current Report                                      HTML     28K 
 2: EX-16.1     Letter re: Change in Certifying Accountant          HTML     10K 





Exhibit 16.1





June 29, 2018





U.S. Securities and Exchange Commission Office of the Chief Accountant

100 F Street, NE Washington, DC 20549





Re: pdvWireless, Inc. File No. 001-36827





Dear Sir or Madam:



We have read Item 4.01 of the Current Report on Form 8-K of pdvWireless, Inc., dated June 29, 2018, and agree with the statements concerning our Firm contained therein.





Very truly yours,



































PKF O’CONNOR DAVIES, LLP

665 Fifth Avenue, New York, NY 10022 I Tel: 212.867.8000 I Fax: 212.687.4346 I www.odpkf.com



PKF O’Connor Davies, LLP is a member firm of the PKF International Limited network of legally independent firms and does not accept any responsibility or liability for the actions or inactions on the part of any other individual member firm or firms.

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