Exhibit 16
September 19, 2025
Office of the Chief Accountant
Securities and Exchange Commission
100 F Street, N. E.
Washington, D.C. 20549
Ladies and Gentlemen:
We have read the comments made regarding us in Item 4.01(a) of Form 8-K of Harrow, Inc. dated September 17, 2025 and are in agreement with those statements.
Crowe LLP
Indianapolis, Indiana
| cc: | Ms. Lauren Silvernail |
| Audit Committee Chairman | |
| Harrow, Inc. |