Exhibit 16.1
January 10, 2006
Securities and Exchange Commission
100 F Street, N.E.
Washington, D.C. 20549-7561
Dear Sirs/Madams:
We have read Item 4.01 of NBTY, Inc.’s Form 8-K dated January 9, 2006, and have the following comments:
1. We agree with the statements made in Item 4.01(a)(i), (ii), (iv), (v) and (vi).
2. We have no basis on which to agree or disagree with the statements made in Item 4.01(a)(iii) and Item 4.01(b) in its entirety.
Yours truly, | |
| |
/s/ Deloitte & Touche LLP |
|