**Exhibit 15.1**

** **

April 28, 2016

	

Securities and Exchange Commission

100 F Street, N.E.

Washington, DC 20549

 

Commissioners:

 

We have read the statements made by ChinaSouthern Airlines Company Limited (copy attached), which we understand will be filed with the Securities and ExchangeCommission, pursuant to Item 16F of Form 20-F, as part of the Form 20-F of China SouthernAirlines Company Limited****dated April 28,2016.****We agree with the statements concerning our Firm in such Form 20-F.

 

Very truly yours,

 

/s/ PricewaterhouseCoopers Zhong Tian LLP

 

 

Attachment:

 

ITEM 16F. CHANGES IN REGISTRANT’S CERTIFYING ACCOUNTANT

 

On March 30, 2016, the board of the directors of the Companyresolved, as recommended by our audit committee, to propose to dismiss our independent registered public accounting firm, PricewaterhouseCoopersZhong Tian LLP, or PwC, effective upon the completion of their audit of our consolidated financial statements as of and for theyear ended December 31, 2015 and the effectiveness of internal control over financial reporting as of December 31, 2015 and toappoint KPMG as our new independent registered public accounting firm effective upon the approval by the shareholders of the Companyat the forthcoming annual general meeting. In this connection, the Company, a listed company controlled by a stated-owned enterprise,did not reappoint PwC as our independent registered public accounting firm at the forthcoming annual general meeting.

 

The audit reports of PwC on our consolidated financial statementsas of and for the fiscal years ended December 31, 2014 and 2015 contain no adverse opinion or disclaimer of opinion, and were notqualified or modified as to uncertainty, audit scope, or accounting principles.

 

During the two fiscal years ended December 31, 2014 and 2015and through April 28, 2016, there were no disagreements with PwC on any matter of accounting principles or practices, financialstatement disclosure, or auditing scope or procedure, which disagreements if not resolved to the satisfaction of PwC, would havecaused them to make reference to the subject matter of the disagreements in connection with their report, nor were there any reportableevents (as defined in Item 16F(a)(1)(v) of Form 20-F). We have provided a copy of the foregoing disclosure to PwC and requestedthat PwC furnish a letter addressed to the SEC stating whether or not PwC agrees with such disclosure. A copy of the letter fromPwC addressed to SEC, dated April 28, 2016, is filed as Exhibit 15.1 to this Form 20-F.

 

During the two most recent fiscal years and through April 28,2016, neither we nor any person on our behalf consulted KPMG regarding either (i) the application of accounting principles toa specific transaction, either completed or proposed; or the type of audit opinion that might be rendered on our financial statements,or (ii) any matter that was either the subject of a “disagreement” (as defined in Item 16F(a)(1)(iv) of Form 20-Fand related instructions to Item 16-F of Form 20-F) with KPMG or a “reportable event” (as defined in Item 16F(a)(1)(v)of Form 20-F). Also, during the two most recent fiscal years and through April 28, 2016, we did not obtain any written reportor oral advice that KPMG concluded was an important factor considered by us in reaching a decision as to the accounting, auditingor financial reporting issue.