Exhibit 16.3
EXHIBIT 16.3 TO FORM 8-K
February 21, 2006
Office of the Chief Accountant
PCAOB Letter File
Securities and Exchange Commission
100 F Street, N.E.
Washington, D.C. 20549-6561
Ladies and Gentlemen:
We have read Item 4.01 of Form 8-K dated February 16, 2006 of DPAC Technologies Corp. and are in agreement with the statements contained therein.
Respectfully,
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MOSS ADAMS LLP |
Irvine, California |