Exhibit 16.1
May 27, 2004
Securities and Exchange Commission
450 Fifth Street, NW
Washington, DC 20549
Commissioners:
We have read the statements made by the Education Management Corporation Retirement Savings Plan, which we understand will be filed with the SEC pursuant to Item 4 of Form 8-K, as part of the Plan’s Form 8-K dated May 26, 2004.
We agree with the statements concerning our Firm in the Form 8-K.
Sincerely yours,
/s/ Creese, Smith & Co. LLC
