August 22, 2003 Securities and Exchange Commission Washington, D.C. 20549 Re: Kronos Advanced Technologies, Inc. File No. 000-30191 Dear Sir or Madam: We have read Item 4 of the Form 8-K of Kronos Advanced Technologies, Inc. dated August 22, 2003, and agree with the statements concerning our Firm contained therein. Very truly yours, /s/ Grant Thornton LLP