Exhibit 16
[Piercy Bowler Taylor & Kern Letterhead]
January 17, 2008
Securities and Exchange Commission
100 F Street, N.E.
Washington, DC 20549
We have read and agree with the comments in Item 4.01 of the Form 8-K of Elixir Gaming Technologies, Inc. (the “Company”) dated January 17, 2008, except for the comments in the last paragraph of Item 4.01 with which we do not agree or disagree. We performed no services with respect to any financial statements of the Company for any period ended later than September 30, 2007.
/s/ Piercy Bowler Taylor & Kern | |
| Piercy Bowler Taylor & Kern |
| Las Vegas, Nevada |