EX-16.1 24 tm2427380d4_ex16-1.htm EXHIBIT 16.1

Exhibit 16.1

November 4, 2024

Securities and Exchange Commission

100 F Street, N.E.

Washington, D.C. 20549-7561

Dear Sirs/Madams:

We have read Item 4.01 of Magnera Corporation's (formerly Glatfelter Corporation) Form 8-K dated November 4, 2024, and have the following comments:

| 1. | We agree with the statements made in paragraphs three through six.

| 2. | We have no basis on which to agree or disagree with the statements made in paragraphs one and two.

Yours truly, |
/s/ Deloitte & Touche LLP |