EXHIBIT 16.1
April 3, 2007
United States Securities and Exchange Commission
100 F Street, N.E.
Washington, D.C. 20549
RE: | PubliCARD, Inc. |
Commission File No.: 0-29794 |
Dear Sirs/Madams:
We have read Item 4.01 of PubliCARD, Inc. and Subsidaries’s Form 8-K dated April 3, 2007, and have the following comments:
1. | We agree with the statements made in the first sentence of paragraph one and paragraphs two, three and four of Item 4.01. |
2. | We have no basis on which to agree or disagree with the statements made in the second sentence of paragraph one and paragraph five of Item 4.01. |
Yours truly,
/s/ Deloitte & Touche LLP | ||
DELOITTE & TOUCHE LLP |