Exhibit 16 April 11, 2006 Securities and Exchange Commission 450 Fifth Street, N.W. Washington, D.C. 20549 Commissioners: We have read the statements made by Michael Baker Corporation Employee Stock Ownership Plan (copy attached), which we understand will be filed with the Securities and Exchange Commission, pursuant to Item 4.01 of Form 8-K, as part of the Company's Form 8-K report dated April 7, 2006. We are in agreement with the statements concerning our Firm in such Form 8-K. Very truly yours, /s/ Schneider Downs & Co., Inc. - ------------------------------- Certified Public Accountants JMB/skc Ref.: 23904-01040-05