Exhibit 16.1

 

December 22, 2020

 

Office of the Chief Accountant

 

Securities and Exchange Commission

 

100 F Street, NE

 

Washington, D.C. 20549

 

Ladies and Gentlemen:

 

We have read the statements of Aersale Corporation (the “Company”) included under Item 4.01 of its Form 8-K dated December 22, 2020, and we agree with such statements, except that we are not in a position to agree or disagree with the Company’s statements that the audit committee decided to engage Grant Thornton LLP to serve as the Company’s new independent registered public accounting firm, and the statements made in paragraphs 5 under Item 4.01.

 

/s/ WithumSmith+Brown, PC

 

New York, New York

 

cc: Mr. Richard Townsend

Audit Chair

Aersale Corporation