Exhibit 16
March 21, 2005
Securities and Exchange Commission
450 Fifth Street, N.W.
Washington, DC 20549
Gentlemen:
We have read Item 4.01 of Form 8-K dated March 21, 2005 of Pace Medical, Inc. and have the following comments:
1. We agree with the statements made in Items 4.01 (a) and (c).
2. We have no basis to agree or disagree with other statements made in Item 4.01(b).
| /s/ Deloitte & Touche LLP |
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