Exhibit 16(a) MERDINGER, FRUCHTER, ROSEN & COMPANY, PC CERTIFIED PUBLIC ACCOUNTANTS 888 SEVENTH AVENUE NEW YORK, NY 10106 Securities and Exchange Commission 450 5th Street NW Washington, DC 20549 Gentlemen: We have read and do not agree with two of your representations in Item 4 of form 8-K of Imaging Technologies Corporation dated September 17, 2002. Specifically, in paragraph 1 you indicate that "the Company and its auditors have mutually agreed " We never had any conversation in this regard and, in fact, do not agree with your commentary. Secondly, we are certain that the staff changes that we have made in our Los Angeles office would have had a very positive effect on the services to be provided to the Company. MERDINGER, FRUCHTER, ROSEN & COMPANY, P.C. New York, NY September 27, 2002