EXHIBIT 16.1



  February 19, 2003


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

  Commissioners:

  We have read the statements made by Crossroads Systems, 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 February 12, 2003. We
  agree with the statements concerning our Firm in such Form 8-K.

  Very truly yours,



  PRICEWATERHOUSECOOPERS LLP
  Austin, Texas