EXHIBIT 16.1
August 24, 2005
Securities and Exchange Commission
100 F Street, N.E.
Washington, D.C. 20549-7561
Dear Sirs/Madams:
We have read Item 4 of Natus Medical Incorporated’s Form 8-K dated August 19, 2005, and have the following comments:
1. | We agree with the statements made in the first, second, third and fourth paragraphs. |
2. | We have no basis on which to agree or disagree with the statements made in the fifth paragraph. |
Very truly,
/s/ Deloitte & Touche LLP