Exhibit 16.1

October 26, 2004




Securities and Exchange Commission
450 Fifth Street, N.W.
Washington, D.C. 20549


Ladies and Gentlemen:

The firm of Follmer  Rudzewicz PLC was  previously the  independent  auditor for
Productivity Technologies Corp., and reported on the financial statements of the
Company for the fiscal years ended June 30, 2004 and 2003.  On or about,  August
1, 2004,  the partners of Follmer  Rudzewicz PLC joined a new limited  liability
partnership UHY LLP. We have read the Company's  statements  included under Item
4.0.1  of its  Form  8-K,  dated  October  26,  2004,  and we  agree  with  such
statements.


/s/ Follmer Rudzewicz PLC

Follmer Rudzewicz PLC