Exhibit 16






September 17, 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/A dated September 17, 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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