Grant Thornton LLP Letter dated 3/27/07

EX-16.1 2 dex161.htm GRANT THORNTON LLP LETTER DATED 3/27/07 Grant Thornton LLP Letter dated 3/27/07

Exhibit 16.1

LOGO

Accountants and Business Advisors

March 27, 2007

Ms. Jody Gunderson

Audit Committee Chairman

Accredited Home Lenders Holding Co.

15090 Avenue of Science

San Diego, CA 92128

Dear Ms. Gunderson:

This is to confirm that the client-auditor relationship between Accredited Home Lenders Holding Co. (U.S. Securities and Exchange Commission File No. 001-32275) and Grant Thornton LLP has ceased.

Very truly yours,

cc:	Office of the Chief Accountant

PCAOB Letter File

U.S. Securities and Exchange Commission

100 F Street, NE

Washington, DC 20549

18400 Von Karman Avenue

Suite 900

Irvine, CA 92612-0525

T 949.553.1600

F 949.553.0168

W www.grantthornton.com

Grant Thornton LLP

US member of Grant Thornton International