1
                         [ERNST & YOUNG LLP LETTERHEAD]



                                                                    EXHIBIT 16.1



December 3, 1997


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

Gentlemen:

We have read Item 4 of Form 8-K dated December 3, 1997 of International Lottery
& Totalizator Systems, Inc. and are in agreement with the statements contained
in the second paragraph on Page 2 therein. We have no basis to agree or disagree
with other statements of the registrant contained therein.

                                        Very truly yours,

                                        /s/ Ernst & Young LLP