[LETTERHEAD] March 14, 1997 Securities and Exchange Commission 450 Fifth Street, N.W. Washington, D.C. 20549 Ladies and Gentlemen: We have read Item 4 of Premier Laser Systems, Inc.'s Form 8-K dated February 21, 1997 and are in agreement with the statements contained in paragraph 4(a) therein. Yours very truly, /s/ Price Waterhouse LLP PRICE WATERHOUSE LLP