EXHIBIT 16 September 23, 1998 Securities and Exchange Commission 450 Fifth Street, N.W. Washington, DC 20549 Ladies and Gentlemen: We have read the statements made by Cree Research, Inc. 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 for the month of September 1998. We agree with the statements concerning our Firm in such Form 8-K. We have no basis to agree or disagree with the Company's statements regarding Ernst & Young LLP. Yours very truly, PricewaterhouseCoopers LLP