Deloitte & Touche LLP
Brickell World Plaza
600 Brickell Avenue,
Ste 3700
Miami, FL 33131-3090
USA
Tel: +1 305 372 3100
www.deloitte.com
July 16, 2025
Securities and Exchange Commission
100 F Street, N.E.
Washington, D.C. 20549-7561
Dear Sirs/Madams:
We have read Item 4.01 of MSP Recovery Inc.'s Form 8-K dated July 16, 2025, and have the following comments:
1.
We agree with the statements made in paragraphs 2, 3, 4, 5 and 6.
2.
We have no basis on which to agree or disagree with the statements made in paragraphs 1 and 7.
Yours truly,
/s/ Deloitte & Touche LLP