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May 14, 2004

Securities and Exchange Commission
Mail Stop 11-3
450 5th Street, N.W.
Washington, DC 20549

Dear Sirs/Madams:

We have read Item 4 of Liquidmetal Technologies, Inc.'s Form 8-K dated May 6,
2004 and have the following comments:

1.       We agree with the statements made in the first paragraph, the second
         paragraph, the third paragraph, the first and second sentences of the
         fourth paragraph, the fifth paragraph, the first and second sentences
         of the sixth paragraph, the seventh paragraph, the eighth paragraph,
         and the first sentence of the ninth paragraph.

2.       We agree that the CEO reported the information contained in the third
         sentence of the fourth paragraph; however, we believe that the internal
         inquiry conducted by the Audit Committee did not resolve certain
         details regarding the CEO's purported personal agreement with Growell
         Metal Co., Ltd.

3.       We have no basis on which to agree or disagree with the statements made
         in the third sentence of the sixth paragraph, the second sentence of
         the ninth paragraph, and the tenth paragraph.



Yours truly,

/s/ Deloitte & Touche LLP