Exhibit 16.1
April 18, 2007
Securities and Exchange Commission
100 F Street, N.E.
Washington, DC 20549
Ladies and Gentlemen:
We have been furnished with a copy of the response to Item 4.01 of Form 8-K for the event that occurred on April 13, 2007, to be filed by our former client, Jazz Technologies, Inc. We agree with the statements made in response to that Item insofar as they relate to our Firm.
/s/ BDO Seidman, LLP
BDO Seidman, LLP
New York, New York