Exhibit 16.1
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July 16, 2004
Mr. Bill Stowell
Chief Financial Officer
DPAC Technologies, Corp.
7321 Lincoln Way
Garden Grove, California 92841
Dear Mr. Stowell:
This is to confirm that the client-auditor relationship between DPAC Technologies, Corp. (Commission File No. 0-14843) and Deloitte & Touche LLP has ceased.
Yours truly, | |
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cc: Office of the Chief Accountant
SECPS Letter File
Securities and Exchange Commission
Mail Stop 11-3
450 5th Street, N.W.
Washington, D.C. 20549
Mr. Creighton Early, Chief Executive Officer
Mr. Dick Wheaton, Chairperson of the Audit Committee
| Member of |
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