Exhibit 16
[Letter head of Deloitte & Touche LLP]
March 27, 2007
Securities and Exchange Commission
100 F Street, N.E.
Washington, D.C. 20549-7561
Dear Sirs/Madams:
We have read Item 4.01 of Continental Materials Corporation Employees Profit Sharing Retirement Plan’s Form 8-K dated March 26, 2007, and we agree with the statements made therein.
Yours truly,
/s/ Deloitte & Touche LLP |
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