Exhibit 16
[ Grant Thornton Letterhead ]
June 20, 2008
U.S. Securities and Exchange Commission
Office of the Chief Accountant
100 F Street, NE
Washington, DC 20549
Re: | Phoenix Footwear Group, Inc. |
File No. 001-31309 |
Dear Sir or Madam:
We have read Item 4.01 of Form 8-K of Phoenix Footwear Group, Inc.dated November June 20, 2008, and agree with the statements concerning our Firm contained therein.
Very truly yours,
/s/ Grant Thornton LLP