Exhibit 16.1
PRICEWATERHOUSECOOPERS LLP | ||
PricewaterhouseCoopers LLP 125 High Street Boston, MA 02110 Telephone (617) 530 5000 Facsimile (617) 530 5001 |
November 14, 2006
Securities and Exchange Commission
100 F Street, N.E.
Washington, DC 20549
Commissioners:
We have read the statements made by ABIOMED, Inc. (copy attached), which we understand will be filed with the Securities and Exchange Commission, pursuant to Item 4.01 of Form 8-K, as part of the Form 8-K of ABIOMED, Inc., dated November 9, 2006. We agree with the statements concerning our Firm in such Form 8-K.
Very truly yours,
/s/ PricewaterhouseCoopers LLP
PricewaterhouseCoopers LLP