Second Sight Medical Products, Inc.

INDEPENDENT ACCOUNTANTS'

ON APPLYING AGREED-UPON

To the Board of Directors

Second Sight Medical Products, Inc.

We have performed the procedures enumerated below, which were agreed

to by Second Sight Medical Products, Inc. (the Company), solely to assist you with respect to the determination of the amount of

IPO Supplemental Shares to be issued by the Company under the terms of its Long-Term Investor Right (LTIR) program as of November

24, 2016. The Company's management is responsible for the issuance of IPO Supplemental Shares. This agreed-upon procedures

engagement was conducted in accordance with attestation standards established by the American Institute of Certified Public Accountants.

The sufficiency of the procedures is solely the responsibility of the Company. Consequently, we make no representation regarding

the sufficiency of the procedures described below either for the purpose for which this report has been requested or for any other

purpose. Our procedures and findings are as follows:

No exceptions were identified as a result of these procedures.

We were not engaged to, and did not, conduct an audit, the objective

of which would be the expression of an opinion on the IPO Supplemental Shares calculation. Accordingly, we do not express such

an opinion. Had we performed additional procedures, other matters might have come to our attention that would have been reported

This report is intended solely for the information and use of the

Board of Directors of the Company and is not intended to be and should not be used by anyone other than this specified party.