EX-16 32 y19769exv16.txt EX-16; LETTER RE: CHANGE IN CERTIFYING ACCOUNTANT EXHIBIT 16 May 8, 2006 Securities and Exchange Commission 100 F Street, N.E. Washington, D.C. 20549-7561 Dear Sirs: We have read "Changes in and disagreements with accountants on accounting and financial disclosure", included in the Registration Statement on Form S-1 to be filed by ORBCOMM, Inc. with the Securities and Exchange Commission on or about May 12, 2006. We agree with the statements therein concerning our Firm. Very truly yours, /s/ J.H. Cohn LLP