Exhibit 16.1
Deloitte & Touche LLP
200 Berkeley Street
Boston, MA 02116-5022
USA
Tel:+1 617 437 2000
Fax: +1 617 437 2111
www.deloitte.com
March 7, 2005
Securities and Exchange Commission
Mail Stop 11-3
450 5th Street, N.W.
Washington, D.C. 20549
Dear Sirs/Madams:
We have read Item 4.01(a) of the International Electronics, Inc. Form 8-K dated March 7, 2005, and we agree with the statements made therein.
Yours truly,
/s/ Deloitte & Touche LLP
Boston, Massachusetts