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EXHIBIT 16
February 10, 2005
Securities and Exchange Commission
450 Fifth Street, N.W.
Washington, D.C. 20549
Re: CTI Industries Corporation
We have read the statements that we understand CTI Industries Corporation will include under Item 4 of the Form 8-K report it will file regarding the recent change of accountants. We agree with such statements made regarding our firm. We have no basis to agree or disagree with other statements made under Item 4.
Very truly yours,
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