Exhibit 16.1
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July 3, 2003

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

Gentlemen:

We have  read  the  statements  made by IMP,  Inc.  (copy  attached),  which  we
understand will be filed with the Commission, pursuant to Item 4 of Form 8-K, as
part of the  Company's  Form 8-K report dated June 26, 2003. We are in agreement
with the statements contained therein insofar as they relate to our firm.

Very truly yours,

/s/ BDO Seidman, LLP
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BDO Seidman, LLP
San Jose, California