EXHIBIT 16

LETTERHEAD  OF  STONEFIELD  JOSEPHSON,  INC.

September  9,  2003

Office  of  the  Chief  Accountant
SECPS  Letter  File
Mail  Stop  9-5
Securities  and  Exchange  Commission
450  Fifth  Street,  NW
Washington,  DC  20549

Re:  Imaging  Technologies  Corporation

We  have read the statements that we understand Imaging Technologies Corporation
will  include  under  Item  4  of the Form 8-K report it will file regarding the
recent  change  of  auditors.  We  agree with such statements made regarding our
firm.  We  have  no  basis to agree or disagree with other statements made under
Item  4.

Very  truly  yours,

/s/  Stonefield  Josephson,  Inc.