EXHIBIT 16
Securities and Exchange Commission
100 F Street, N.E.
Washington, D.C. 20549-7561
1. | We agree with the statements made in the first, second, third and fourth paragraphs. |
2. | We have no basis on which to agree or disagree with the statements made in the fifth paragraph. |
/s/ Deloitte & Touche LLP
Atlanta, Georgia