Exhibit 16.1
April 12, 2007
Securities and Exchange Commission
100 F Street, N.E.
Washington, D.C. 20549-7561
100 F Street, N.E.
Washington, D.C. 20549-7561
Dear Sirs/Madams:
We have read Item 4.01 of Avanir Pharmaceutical’s Form 8-K dated April 10, 2007, and have the following comments:
1. | We agree with the statements made in the first and third sentences of the first paragraph and the second, third and fourth paragraphs. | ||
2. | We have no basis on which to agree or disagree with the statements made in the second sentence of the first paragraph or the fifth paragraph. |
Yours truly,
/s/ Deloitte & Touche LLP