Exhibit 16.1
EISNER
| Eisner LLP | |
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| Accountants and Advisors |
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| 750 Third Avenue |
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| New York, NY 10017-2703 |
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| Tel 212.949.8700 Fax 212.891.4100 |
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| www.eisnerllp.com |
April 27, 2007
Securities and Exchange Commission
100 F Street N.E.
Washington, D.C. 20549
Gentlemen:
We have read Item 4.01 of the ATS Corporation Form 8-K/A which the Registrant intends to file on or about April 27, 2007. We are in agreement with the statements regarding our firm. We have no basis to agree or disagree with respect to information regarding other accountants contained in Item 4.01.
Very truly yours, | |
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/s/ Eisner LLP |
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Eisner LLP |