Exhibit 16.1
| BDO Seidman, LLP | 3200 Bristol Street, 4th Floor |
Accountants and Consultants | Costa Mesa, California 92626 | |
| Telephone: (714) 957-3200 | |
| Fax: (714) 957-1080 |
December 21, 2006
Securities and Exchange Commission
100 F Street N.E.
Washington, D.C. 20549
We have been furnished with a copy of the response to Item 4.01 of Form 8-K for the event that occurred on December 5, 2006 to be filed by our former 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,
