Exhibit 16
                                                                      ----------


January 11, 2006

Securities and Exchange Commission
100 F Street, N.E.
Washington, DC 20549

Commissioners:

We have read the statements made by Standard Microsystems  Corporation Incentive
Savings and Retirement Plan (copy  attached),  which we understand will be filed
with the Securities and Exchange Commission,  pursuant to Item 4.01 of Form 8-K,
as part of the Form 8-K of Standard  Microsystems  Corporation Incentive Savings
and  Retirement  Plan dated  November  15,  2005.  We agree with the  statements
concerning our Firm in such Form 8-K.

Very truly yours,

/s/ PricewaterhouseCoopers LLP

PricewaterhouseCoopers LLP