EXHIBIT 16.1 to FORM 8-K
November 12, 2004
Securities and Exchange Commission
450 Fifth Street, N.W.
Washington, DC 20549
Gentlemen:
We have read Item 4.01 of Form 8-K dated November 12, 2004 of HealthTronics, Inc. and are in agreement with the statements contained in the second, third, fourth and sixth paragraphs of Item 4.01 therein. We have no basis to agree or disagree with other statements of the registrant contained therein.
/s/ Ernst & Young LLP