Exhibit 16.1
Accounting and Tax
Business Solutions
Financial Services
Technology Services
December 19, 2006
Securities and Exchange Commission
100 F Street, N.E.
Washington, D.C. 20549-7561
Dear Sirs/Madams:
We have read the section “Change in and Disagreements with Accountants on Accounting and Financial Disclosure” included in Amendment No.1 to the Registration Statement of Salary.com, Inc. on Form S-1 filed with the Securities and Exchange Commission on or about December 19, 2006, and have the following comments:
| 1. | We agree with the statements made in the first sentence of the first paragraph and the statements made in the second paragraph. |
| 2. | We have no basis on which to agree or disagree with the statement made in the second and third sentences of the first paragraph. |
Yours truly,
/s/ Vitale, Caturano & Company, LTD.
VITALE, CATURANO & COMPANY, LTD.
Certified Public Accountants An Independent Member of Baker Tilly International
80 City Square, Boston, Massachusetts 02129 617 • 912 • 9000 FX 617 • 912 • 9001 www.vitale.com