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Exhibit 16.1
April 7, 2005
Securities and Exchange Commission
Washington, D.C. 20549
Commissioners:
We have read Appliance Recycling Centers of America, Inc.’s statements included under Item 4.01 of its Form 8-K for April 7, 2005 and we agree with such statements concerning our Firm in paragraphs 1 and 2.
McGladrey & Pullen, LLP