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RSM US LLP

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2811 Ponce de Leon Blvd

February 14, 2025

Suite 820

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Coral Gables, FL 33134

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Securities and Exchange Commission

T +1 305 446 0114

Washington, D.C. 20549

F +1 305 442 7478

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www.rsmus.com

Commissioners:

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We have read CSP Inc’s statements included under Item 4.01 of its Form 8-K filed on February 14, 2025 and we agree with such statements concerning our firm.