EXHIBIT 99.1
February 5, 2004
Securities and Exchange Commission
Mail Stop 11-3
450 5th Street, N.W.
Washington, D.C. 20549
Dear Sirs/Madams:
We have read Item 4 of Zhone Technologies, Inc.’s Form 8-K/A dated February 6, 2004 and have the following comments:
1. | We agree with the statements made in the first sentence of paragraph 1 and all of paragraphs 2, 3 and 4. |
2. | We have no basis on which to agree or disagree with the statements made in sentences 2 and 3 of paragraph 1 and all of paragraph 5. |
Yours truly,
/s/ DELOITTE & TOUCHE LLP
Deloitte & Touche LLP
Parsippany, New Jersey