Exhibit 16.1
April 2, 2004
Securities and Exchange Commission
Mail Stop 11-3
450 5th Street, N.W.
Washington, DC 20549
Dear Sirs/Madams:
We have read Item 4 of I-many’ Inc.’s Form 8-K Amendment No. 2, dated April 2, 2004 and have the following comments:
| 1. | We agree with the statements made in paragraphs 1, 2, 3, and 5 and the second sentence of paragraph 4. |
| 2. | We have no basis on which to agree or disagree with the statements made in the first sentence of paragraph 4. |
Yours truly,
DELOITTE & TOUCHE LLP