Exhibit 16
August 23, 2010
Securities and Exchange Commission
100 F Street, N.E.
Washington, D.C. 20549-7561
Commissioners:
We have read the first, second and fourth paragraphs included in Item 4.01 of Form 8-K of PLC Systems, Inc. dated August 23, 2010, expected to be filed with the Securities and Exchange Commission on August 23, 2010 and are in agreement with the statements concerning our Firm in those paragraphs.
We have no basis to agree or disagree with the other statements included in such Form 8-K.
Very truly yours,
CATURANO AND COMPANY, INC.
Boston, Massachusetts
80 City Square Boston, MA 02129-3742 P 617.912.9000 F 617.912.9001 www.caturano.com
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