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                                                                      EXHIBIT 16



April 16, 2001

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

Gentlemen:

We have read Item 4 of Form 8-K dated April 10, 2001 of Epicor Software
Corporation and are in agreement with the statements contained in the first and
second paragraphs on page 2 therein. We have no basis to agree or disagree with
other statements of the registrant contained therein.


                                             /s/ Ernst & Young LLP