Westaff (WSTF) 8-K/A Changes in Registrant.s Certifying Accountant

Exhibit 16.01

Deloitee & Touche LLP

Suite 2100

1111 Broadway

Oakland, CA 94607-4036

USA

Tel: +1 510 287 2700

Fax: +1 510 835 4888

www.deloitte.com

May 24, 2007

Securities and Exchange Commission
100 F Street, N.E.
Washington, D.C. 20549-7561

Dear Sirs/Madams:

We have read Item 4.01 of Westaff, Inc.’s Form 8-K/A, Amendment No. 2 dated May 24, 2007, and have the following comments:

1.We agree with the statements made in the first sentence of the first paragraph and the statements made in the third, fourth and fifth paragraphs.

2.We have no basis on which to agree or disagree with the statements made in the second sentence of the first paragraph, or the statements made in the second and sixth paragraphs.

Yours truly,

Member of

Deloitte Touche Tohmatsu