Securities and Exchange Commission
100 F Street, N.E.
Washington, DC 20549
Gentlemen:
We have read ItemĀ 4.01 of Form 8-K dated SeptemberĀ 22, 2008, of Dover Saddlery, Inc. and are in agreement with the statements contained in paragraphs three and four therein. We have no basis to agree or disagree with other statements of the registrant contained therein.
/s/ Ernst & Young LLP
Boston, Massachusetts
SeptemberĀ 22, 2008