Letter from BDO Seidman, LLP dated February 22, 2006

BDO Seidman, LLP

3200 Bristol Street, 4^th Floor

Accountants and Consultants

Costa Mesa, California 92626

Telephone: (714) 957-3200

Fax: (714) 957-1080

EX-16.1 2 dex161.htm LETTER FROM BDO SEIDMAN, LLP DATED FEBRUARY 22, 2006 Letter from BDO Seidman, LLP dated February 22, 2006

Exhibit 16.1

February 22, 2006

Securities and Exchange Commission

100 F Street N.W.

Washington, D.C. 20549

We have been furnished with a copy of the response to Item 4.01 of Form 8-K for the event that occurred on February 17, 2006, to be filed by our former client, the Investment Plan for Former Chris-Craft/UTV Employees. We agree with the statements made, in Item 4.01 section (a) of the Form 8-K, in response to that Item insofar as they relate to our Firm. We have no basis to comment on Item 4.01 section (b) of the form 8-K as it does not relate to our Firm.

Very truly yours,

/s/ BDO Seidman, LLP

BDO Seidman, LLP