DTS 8-K Changes in Registrant.s Certifying Accountant

Exhibit 16.1

PricewaterhouseCoopers LLP

350 S. Grand Ave.

Los Angeles CA 90071

Telephone (213) 356 6000

Facsimile (813) 637 4444

September 17, 2008

Securities and Exchange Commission
100 F Street, N.E.
Washington, DC 20549

Commissioners:

We have read the statements made by DTS, Inc. (copy attached), which we understand will be filed with the Securities and Exchange Commission, pursuant to Item 4.01 of Form 8-K, as part of the Form 8-K of DTS, Inc. dated September 11, 2008. We agree with the statements concerning our Firm in such Form 8-K.

Very truly yours,

PricewaterhouseCoopers LLP