Exhibit 16
[Letterhead of Ernst & Young LLP]
March 31, 2005
Securities and Exchange Commission
450 Fifth Street, N.W.
Washington, DC 20549
Gentlemen:
We have read Item 4.01 of Form 8-K dated March 31, 2005 of PLC Systems Inc. and are in agreement with the statements contained in the first, third and fourth paragraphs on page 2 therein. We have no basis to agree or disagree with other statements of the registrant contained therein.
Very truly yours, |
|
/s/ Ernst & Young LLP |