EXHIBIT 16.1
PRICEWATERHOUSECOOPERS | PricewaterhouseCoopers LLP 2020 Main Street Suite 400 Irvine, CA 92614 Telephone (949) 437-5200 Facsimile (949) 437-5300 | |||
August 5, 2005
Securities and Exchange Commission
100 F Street, N.E.
Washington, DC 20549
Commissioners:
We have read the statements made by Biolase Technology, Inc. (copy attached), which we understand will be filed with the Commission, pursuant to Item 4.01 of Form 8-K, as part of Biolase Technology, Inc.’s Form 8-K report dated August 3, 2005. We agree with the statements concerning our Firm in such Form 8-K. However, we make no comment whatsoever regarding the following: (i) the current status of material weaknesses in internal control over financial reporting or (ii) any remediation efforts with respect to such material weaknesses.
Very truly yours,
/s/ PricewaterhouseCoopers LLP
PricewaterhouseCoopers LLP