Exhibit 16






September 8, 1997

Securities and Exchange Commission
Washington, D.C.  20549

Ladies and Gentlemen:

We were previously principal accountants for Power Designs, Inc.  (the
"Company") and, under the date of November 8, 1996, we reported on the financial
statements of  the Company as of and for the fiscal years ended June 30, 1996
and 1995.  On May 21, 1997, our appointment as principal accountants was
terminated.  We have read the Company's statements included under Item 4 of its
Form 8-K dated September 8, 1997, and we agree with such statements, except that
we are not in a position to agree or disagree with the statements in (1) Item 5
thereof, related to the hiring of a President and Chief Executive Officer and an
acting Chief Financial Officer, and (2) the third paragraph, related to
consultation with McGladrey & Pullen.  In addition, we are not in a position to
agree or disagree with the statement that the change of accountants was approved
by the board of directors.

Very truly yours,

/s/ KOSTIN, RUFFKESS & COMPANY, LLC



KOSTIN, RUFFKESS & COMPANY, LLC
Certified Public Accountants

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