Key Tronic (KTCC) 8-K Changes in registrant's certifying accountant

Exhibit 16.1

Deloitte & Touche LLP

Suite 4500

700 Fifth Avenue

Seattle, Washington 98104-5044

TeI: (206) 292-1800

Fax: (206) 343-7809

www.deloitte.com

Deloitte

&Touche

December 3, 2002

Securities and Exchange Commission

Mail Stop 11-3

450 Fifth Street, NW

Washington, DC 20549

Dear Sirs/Madams:

We have read Item 4 of Key Tronic Corporation’s Form 8-K dated December 2, 2002, and have the following comments:

1. We agree with the statements made in Paragraph (a)(i), (ii), (iv), (v) and (vi)

2. We have no basis on which to agree or disagree with the statements made in Paragraph (a) (iii) and Paragraph (b)

Yours truly,

/S/    DELOITTE & TOUCHE LLP

Deloitte

Touche

Tohmatsu