Exhibit 16
Securities and Exchange Commission
100 F Street, N.E. Washington, DC
20549
Gentlemen:
We have read Item 4.01 of Form 8-K dated January 9, 2009, of Elixir Gaming Technologies, Inc. and are in agreement with the statements contained in the second, third, fourth, and fifth paragraphs therein. We have no basis to agree or disagree with other statements of the registrant contained therein.
| /s/ Ernst & Young LLP |
| Ernst & Young LLP |
Las Vegas, Nevada
January 9, 2009