EXHIBIT 16.1


[DELOITTE LOGO]


                       [DELOITTE & TOUCHE LLP LETTERHEAD]


July 13, 2004

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

Dear Sirs/Madams:

We have read Item 4 of Innotrac Corporation's Form 8-K dated July 13, 2004, and
have the following comments:

1.       We agree with the statements made in paragraphs two, three, and
         four of Item 4 of Innotrac Corporation's Form 8-K dated July 13, 2004.

2.       We have no basis on which to agree or disagree with the
         statements made in the first and fifth paragraphs of Item 4 of Innotrac
         Corporation's Form 8-K dated July 13, 2004.

Yours truly,

Deloitte & Touche LLP