Official Payments 8-K/A Changes in Registrant.s Certifying Accountant

Exhibit 16.1

[Letterhead of PricewaterhouseCoopers LLP]

April 19, 2005

Securities and Exchange Commission450
Fifth Street, N.W.
Washington, DC 20549

Commissioners:

We have read the statements made by Tier Technologies, Inc. (copy attached), which we understand will be filed with the Commission, pursuant to Item 4.01 of Form 8-K, as part of the Company’s Form 8-K/A report dated December 13, 2004. We agree with the statements concerning our Firm in such Form 8-K/A, except as described in the following sentence. We make no comment whatsoever with regards to (a) paragraphs six through eight and ten through fourteen regarding the current status of internal control issues and any remedial actions taken with respect to such issues and (b) paragraph nine disclosures regarding Form 12B-25 and Form 10-K.

Very truly yours,


/s/ PricewaterhouseCoopers LLP
PricewaterhouseCoopers LLP