Exhibit 16
August 24, 2005
Securities and Exchange Commission
450 Fifth Street, NW
Washington, DC 20549
RE: Watsco, Inc.
We have read Item 4.01 of Form 8-K of Watsco, Inc. dated August 18, 2005, and are in agreement with the statements under items (1)(i), (1)(ii), (1)(iv) and (1)(v), and (3) therein. We have no basis to agree or disagree with other statements of the registrant contained therein.
Very truly yours,
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/s/ Ernst & Young LLP | ||
Certified Public Accountants |