Exhibit 16.1

PricewaterhouseCoopers LLP

Ten Almaden Boulevard

Suite 1600

San Jose, CA 95113

Telephone (408) 817 3700

Facsimile (408) 817 5050

August 29, 2007

Securities and Exchange Commission
100 F Street, N.E.
Washington, DC 20549

Commissioners:

We have read the statements made by Iridex Corporation (copy attached), which we understand will be filed with the Securities and Exchange Commission, pursuant to Item 4.01 of Form 8-K, as part of the Form 8-K of lridex Corporation dated August 23, 2007. We agree with the statements concerning our Firm in such Form 8-K. However, we have no basis whatsoever to comment regarding (i) the current status of outstanding material weaknesses in controls related to (a) two foreign subsidiaries and (b) general ledger journal entries and (ii) any remediation efforts with respect to such material weaknesses.

Very truly yours,

PricewaterhouseCoopers LLP