July 27, 2026

Securities and Exchange Commission

100 F Street, N.E.

Washington, DC 20549

Commissioners:

We have read Item 4.01 of Form 8-K dated July 27, 2026, of The Dayton Power & Light Company and are in agreement with the statements contained in the first and fourth sentence of the first paragraph and second paragraph on page 2 therein. We have no basis to agree or disagree with other statements of the registrant contained therein.

/s/ Ernst & Young LLP