EXHIBIT 16
| PricewaterhouseCoopers LLP 3 Embarcadero Center San Francisco, CA 94111-4004 | ||||
| Telephone Facsimile | (415) 498 5000 (415) 498 7100 | |||
March 24, 2006
Securities and Exchange Commission
100 F Street, N.E.
Washington, DC 20549
Commissioners:
We have read the statements made by Core-Mark Holding Company, 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 Core-Mark Holding Company, Inc. dated March 20, 2006. We agree with the statements concerning our Firm in such Form 8-K. However, we make no comment whatsoever regarding the current status of remediation efforts regarding material weaknesses.
Very truly yours,
PricewaterhouseCoopers LLP