EXHIBIT 16.1
April 21, 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 Smith Micro Software, Inc.’s Form 8-K dated April 21, 2005, and have the following comments:
1. | We agree with the statements made in the first, third, fourth, fifth and sixth paragraphs. |
2. | We have no basis to agree or disagree with the statements made in the second paragraph. |
Yours truly,
/s/ DELOITTE & TOUCHE LLP