Epicor Software 8-K Changes in Registrant.s Certifying Accountant

Exhibit 16.1

Deloitte & Touche LLP

Suite 1200

695 Town Center Drive

Costa Mesa, CA 92626-7188

USA

Tel: +1 714 436 7100

Fax: +1 714 436 7200

www.deloitte.com

April 6, 2006

Securities and Exchange Commission

100 F Street, N.E.

Washington, D.C. 20549-7561

Dear Sirs/Madams:

We have read Item 4.01 of Epicor Software Corporation’s Form 8-K dated April 4, 2006, and have the following comments:

1. We agree with the statements made in sections (i), (iii), (iv) and (v) of Item 4.01(a).

2. We have no basis on which to agree or disagree with the statements made in section (ii) of Item 4.01(a) or in Item 4.01(b).

Yours truly,

Member of

Deloitte Touche Tohmatsu