May 27, 2026
Securities and Exchange Commission
100 F Street, N.E.
Washington, D.C. 20549-7561
Dear Sirs/Madams:
We have read Item 4.01 of Allurion Technologies, Inc.'s Form 8-K dated May 27, 2026, and have the following comments:
1.
We agree with the statements made in the section titled “Dismissal of Independent Registered Public Accounting Firm”.
2.
We have no basis on which to agree or disagree with the statements made in the section titled “Appointment of New Independent Registered Public Accounting Firm”.
Yours truly,
/s/ Deloitte & Touche LLP