Smith Micro Software (SMSI) 8-K Changes in Registrant.s Certifying Accountant

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