EXHIBIT 16 September 27, 2004 Securities and Exchange Commission 450 Fifth Street, N.W. Washington, DC 20549 Ladies and Gentlemen: We have read the statements of GSL Holdings, Inc. pertaining to our firm included under Item 4 of Form 8-K dated September 22, 2004 and agree with such statements as they pertain to our firm. We have no basis to agree or disagree with other statements of the registrant contained therein. Sincerely, /s/ Deloitte Touche Tohmatsu DELOITTE TOUCHE TOHMATSU