January 12, 2005
Securities and Exchange Commission
Mail Stop 11-3
450 5th Street, N.W.
Washington, D.C. 20549
Dear Sirs/Madams:
We have read Item 4.01 of U.S. Wireless Data, Inc.‘s Form 8-K dated January 7, 2005, and have the following comments:
1. | We agree with the statements made in the second paragraph, the first and third sentences of the third paragraph, and the fourth paragraph. |
2. | We have no basis on which to agree or disagree with the statements made in the first paragraph, the second sentence of the third paragraph or the fifth paragraph. |
Yours truly,
s/s Deloitte & Touche LLP