Exhibit 16(b) MERDINGER, FRUCHTER, ROSEN & COMPANY, PC CERTIFIED PUBLIC ACCOUNTANTS 888 SEVENTH AVENUE NEW YORK, NY 10106 September 27, 2002 Mr. Brian Bonar Imaging Technologies Corporation 2111 Palomar Airport Road, Suite 200 Carlsbad, CA 92009 Dear Brian: This is to confirm that the client-auditor relationship between Imaging Technologies Corporation (Commission file number 0-12641) and Merdinger, Fruchter, Rosen & Company, P.C. has ceased. Very truly yours, MERDINGER, FRUCHTER, ROSEN & COMPANY, P.C. /s/ Leonard Fruchter, CPA LF:lg cc: Office of the Chief Accountant SECPS Letter File Securities and Exchange Commission Mail Stop 9-5 450 Fifth Street, NW Washington, DC 20549