EXHIBIT 99.1
[DELOITTE LOGO] | Deloitte & Touche LLP | 695 Town Center Drive | ||
Accountants and Consultants | Suite 1200 | |||
Costa Mesa, CA 92626-7188 |
May 23, 2005
Mr. Sam Gulko, Audit Committee Chair
Mr. William W. Smith, Jr., Chairman of the Board, President and Chief Executive Officer
Mr. Robert W. Scheussler, Chief Financial Officer
Smith Micro Software, Inc.
51 Columbia, Suite 200
Aliso Viejo, CA 92656-1456
Dear Messrs. Gulko, Smith and Scheussler,
This is to confirm that the client-auditor relationship between Smith Micro Software, Inc. (Commission file No. 0-26536) and Deloitte & Touche LLP has ceased.
Sincerely,
/s/ Deloitte & Touche LLP
cc: | Office of the Chief Accountant SECPS Letter File Securities and Exchange Commission Mail Stop 11-3 450 Fifth Street, N.W. Washington, D.C. 20549 Also via fax 202-942-9656 |