EXHIBIT 16.1 James E. Scheifley Certified Public Accountant - -------------------------------------------------------------------------------- May 2, 2003 Office of the Chief Accountant Securities and Exchange Commission 450 Fifth Street N.W. Washington, DC 20549 Re: VendingData Corporation Dear Sir/Madam: Pursuant to the request of the above named company, we affirm that: (1) We have read the Company's response to Item 4 of Form 8-K/A dated April 17, 2003 and (2) We agree with the response. Sincerely, /s/ James E. Scheifley James E. Scheifley - -------------------------------------------------------------------------------- PO Box 2158, 22 Brushwood Court Phone (970) 513-9308 FAX (419) 821-5638 Dillon, Colorado 80435 E-mail jes@vail.net