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 |