ERNST & YOUNG n Ernst & Young LLP     Suite 800     40 Westminster Street     Providence, Rhode Island 02903 n Phone: (401) 457-3700     Fax: (401) 457-3702     www.ey.com

August 10, 2007

Securities and Exchange Commission

100 F Street, N.E.

Washington, DC 20549

Gentlemen:

We have read Item 4.01 of Form 8-K dated August 8, 2007 of NMT Medical, Inc. and are in agreement with the statements contained in the first, second and third paragraphs in Item 4.01.

We have no basis to agree or disagree with other statements of the registrant contained therein.

/s/ Ernst & Young LLP