Catapult Communications (CATT) 8-K Changes in Registrant.s Certifying Accountant

Exhibit 16.1

January 3, 2008

Securities and Exchange Commission
100 F Street, N.E.
Washington, D.C. 20549-7561

Dear Sirs/Madams:

We have read Item 4 of Catapult Communications Corporation’s Form 8-K dated January 3, 2008 and have the following comments:

1.	We agree with the statements made in Item 4.01(a).
2.	We have no basis on which to agree or disagree with the statements made in Item 4.01(b).

Yours truly,

/s/ Deloitte & Touche LLP