Exhibit 7.1
| BDO Seidman, LLP |
| 3200 Bristol Street 4th Floor |
May 12, 2005
Securities and Exchange Commission
450 5th Street N.W.
Washington, D.C. 20549
We have been furnished with a copy of the response to Item 4.02 of Form 8-K for the event that occurred on May 10, 2005, to be filed by our client, SRS Labs, Inc. We agree with the statements made in response to that Item insofar as they relate to our Firm.
Very truly yours, | |
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/s/ BDO Seidman, LLP |
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BDO Seidman, LLP |