GRANT THORNTON LLP

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171 N. Clark Street, Suite 200

Chicago, IL 60601

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September 29, 2023

U.S. Securities and Exchange Commission

Office of the Chief Accountant

100 F Street, NE

Washington, DC 20549

Re: Surgalign Holdings, Inc.

File No. 001-38832

Dear Sir or Madam:

We have read Item 4.01 of Form 8-K of Surgalign Holdings, Inc. dated September 29, 2023, and agree with the statements concerning our Firm contained therein.

Very truly yours,

/s/ Grant Thornton LLP

Grant Thornton LLP

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