Exhibit 16
July 16, 2007
U.S. Securities and Exchange Commission
Office of the Chief Accountant
100 F Street, NE
Washington, DC 20549
Re: |
| USANA Health Sciences, Inc. |
|
| File No. 0-21116 |
Dear Sir or Madam:
We have read Item 4.01 of Form 8-K of USANA Health Sciences, Inc. dated July 16, 2007, and agree with the statements concerning our Firm contained therein.
Very truly yours,
/s/ Grant Thornton LLP |
|
GRANT THORNTON LLP |