Exhibit 16
August 23, 2004
Securities and Exchange Commission
Mail Stop 11-3
450 5th Street, N.W.
Washington, D.C. 20549
Dear Sirs/Madams:
We have read Item 4.01 of IMPAC Medical System, Inc.’s Form 8-K dated August 16, 2004, and have the following comments:
1. We agree with the statements made in the first through third paragraphs; fourth paragraph (except for the third sentence); and the sixth paragraph.
2. We have no basis on which to agree or disagree with the statements made in the third sentence of the fourth paragraph; fifth paragraph; and the seventh paragraph.
Yours truly,
/s/ Deloitte & Touche LLP