Lumentum Holdings Inc. (NASDAQ:LITE) Files An 8-K Changes in Registrant’s Certifying Accountant

On December 27, 2016, the Audit Committee of the Board of
Directors (the Committee) of Lumentum Holdings Inc. (the Company)
dismissed PricewaterhouseCoopers LLP (PwC) as the Companys
independent registered public accounting firm effective as of
that date.

PwCs reports on the Companys consolidated financial statements
for the Companys fiscal years ended July 2, 2016 and June 27,
2015 did not contain any adverse opinion or disclaimer of opinion
and were not qualified or modified as to uncertainty, audit scope
or accounting principle.

During the fiscal years ended July 2, 2016 and June 27, 2015, and
the subsequent interim period from July 3, 2016 through December
31, 2016, there were (i) no disagreements within the meaning of
Item 304(a)(1)(iv) of Regulation S-K between the Company and PwC
on any matter of accounting principles or practices, financial
statement disclosure, or auditing scope or procedure, which
disagreements, if not resolved to PwCs satisfaction, would have
caused PwC to make reference to the subject matter of the
disagreements in their reports on the Companys consolidated
financial statements for such years, and (ii) no reportable
events within the meaning of Item 304(a)(1)(v) of Regulation S-K.

The Company has provided PwC with a copy of the disclosures
contained herein and has requested that PwC furnish the Company
with a letter addressed to the Securities and Exchange Commission
stating whether it agrees with the statements made herein and, if
not, stating the respects in which it does not agree. A copy of
PwCs letter, dated December 27, 2016, is filed as Exhibit 16.1
herewith.

On December 27, 2016, the Committee approved the appointment of
Deloitte LLP (Deloitte) as the Companys new independent
registered public accounting firm. On December 31, 2016, the
Company formally engaged Deloitte as its independent registered
public accounting firm.

During the Companys fiscal years ended July 2, 2016 and June 27,
2015, and the subsequent interim period from July 3, 2016 through
December 31, 2016, neither the Company nor anyone acting on
behalf of the Company, has consulted with Deloitte regarding (i)
the application of accounting principles to a specific
transaction, either completed or proposed, or the type of audit
opinion that might be rendered on the Companys consolidated
financial statements, and neither a written report nor oral
advice was provided to the Company that Deloitte concluded was an
important factor considered by the Company in reaching a decision
as to any accounting, auditing or financial reporting issue, (ii)
any matter that was subject of a disagreement within the meaning
of Item 304(a)(1)(iv) of Regulation S-K, or (iii) any reportable
event within the meaning of Item 304(a)(1)(v) of Regulation S-K.

Item 9.01. Financial Statements and Exhibits.

(d) Exhibits

The following exhibit is provided as part of this Form 8-K: