Exhibit 16.1


April 9, 2018


Securities and Exchange Commission

100 F Street, N.W.

Washington, DC 20549-7561


Dear Sir/Madam:


We have read Item 4.01 of Workhorse Group Inc. (the “Company”) Form 8-K dated April 5, 2018, and are in agreement with the statements relating only to Clark, Schaefer, Hackett & Co. contained therein. We have no basis to agree or disagree with other statements of the Company contained therein.


Very truly yours,


Clark, Schaefer, Hackett & Co.