Exhibit 16.1


                       CACCIAMATTA ACCOUNTANCY CORPORATION
                         2600 MICHELSON DRIVE, SUITE 490
                                IRVINE, CA 92612

                                 August 3, 2001


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

                  Re: Sionix Corporation
                      ------------------
                      Commission File No. 2-85626-D
                      -----------------------------

Dear Sirs:

         We have read Item 4 of the Current Report on Form 8-K of the Company,
dated July 27, 2001, and we agree with the statements contained therein as they
related to our firm.


                                                     Very truly yours,


                                                     Cacciamatta Accountancy
                                                     Corporation

                                                     By /s/ Danilo Cacciamatta
                                                        ------------------------