Fresh Tracks Therapeutics (FRTX) 8-K Changes in Registrant.s Certifying Accountant

Exhibit 16.1

	Deloitte & Touche LLP
	Suite 1900
	701 “B” Street
	San Diego, CA 92101-8198
	USA
	Tel: +1 619 232 6500
	Fax: +1 619 237 1755
	www.deloitte.com
June 6, 2006

Securities and Exchange Commission

100 F Street, N.E.

Washington, D.C. 20549-7561

Dear Sirs/Madams:

We have read Item 4.01 of Vical Incorporated’s Form 8-K dated June 2, 2006, and have the following comments:

1. We agree with the statements made in the first sentence of the first paragraph and in the second, third and fourth paragraphs.

2. We have no basis on which to agree or disagree with the statements made in the second and third sentences of the first paragraph and in the fifth paragraph.

Yours truly,

Member of

Deloitte Touche Tohmatsu