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