August 16, 2022

Securities and Exchange Commission

100 F Street, N.E.

Washington, D.C. 20549-7561

Dear Sirs/Madams:

We have read Item 4.01 of Immersion Corporation’s Form 8-K dated August 16, 2022, and have the following comments:

1.			We are in agreement with the statements made in of Item 4.01(a).
2.			We have no basis on which to agree or disagree with other statements made therein.

Yours truly,

/s/ Armanino LLP