**Exhibit 15.1**

 

April 27, 2017

 

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 Exchange Commission,pursuant to Item 16F of Form 20-F, as part of the Form 20-F of China Southern Airlines CompanyLimited dated April 27, 2017. We agree with the statements concerning our Firm insuch Form 20-F.

 

Very truly yours,

 

/s/PricewaterhouseCoopers Zhong Tian LLP

 

 

 

 

Attachment:

 

ITEM 16F. CHANGES IN REGISTRANT’S CERTIFYING ACCOUNTANT

 

On March 30, 2016, our board of the directors resolved, as recommendedby our audit committee, to propose to dismiss our independent registered public accounting firm, PricewaterhouseCoopers Zhong TianLLP, or PwC, effective upon the completion of their audit of our consolidated financial statements as of and for the year endedDecember 31, 2015 and the effectiveness of internal control over financial reporting as of December 31, 2015 and to appoint KPMGHuazhen LLP, or KPMG, as our new independent registered public accounting firm effective upon the approval by our shareholdersat the forthcoming annual general meeting. In this connection, our 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. On May 27,2016, our shareholders approved the appointment of KPMG as our new independent registered public accounting firm for the year endingDecember 31, 2016.

 

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 27, 2017, is filed as Exhibit 15.1 to this Form 20-F.

 

During the fiscal years ended December 31, 2014 and 2015 andthe subsequent interim period through May 27, 2016, neither we, nor anyone on our behalf, had consulted KPMG regarding (i) theapplication of accounting principles to a specified transaction, either completed or proposed, or the type of audit opinion thatmight be rendered on our financial statements, and neither a written report nor oral advice was provided to us that KPMG concludedwas an important factor considered by us in reaching a decision as to the accounting, auditing or financial reporting issue; or(ii) any matter that was either the subject of a disagreement (as defined in Item 304(a)(1)(iv) of Regulation S-K and the relatedinstructions) or a reportable event (as defined in Item 304(a)(1)(v) of Regulation S-K).