Exhibit 16.1
September 10, 2004
Securities and Exchange Commission
Mail Stop 11-3
450 Fifth Street, N.W.
Washington, D.C. 20549
Dear Sirs/ Madams:
We have read Item 4.01 of Bam! Entertainment, Inc.’s Form 8-K dated September 7, 2004, and we agree with the statements made therein.
Yours truly,
/s/ Deloitte & Touche LLP