EXHIBIT 16

February 4, 2002

Securities and Exchange Commission
Washington, D.C. 20549

Ladies and Gentlemen:

We were previously principal accountants for Pacific Aerospace & Electronics,
Inc. and, under the date of July 27, 2001, we reported on the consolidated
financial statements of Pacific Aerospace & Electronics, Inc. and subsidiaries
as of and for the years ended May 31, 2001 and 2000. On January 29, 2002, our
appointment as principal accountants was terminated. We have read Pacific
Aerospace & Electronics, Inc.'s statements included under Item 4 of its Form 8-K
dated January 29, 2002, and we agree with such statements, except that we are
not in a position to agree or disagree with the following statements made by
Pacific Aerospace & Electronics, Inc.:

     "The decision to change our independent accountant was recommended by our
     Finance and Audit Committee and approved by our Board of Directors."

     "On January 30, 2002, we engaged Arthur Andersen LLP ("Arthur Andersen") as
     our independent accountant to audit our financial statements for the fiscal
     year ending May 31, 2002. The decision to engage Arthur Andersen was
     recommended by our Finance and Audit Committee and approved by our Board of
     Directors."

     "During our fiscal years ended May 31, 2000 and May 31, 2001, and through
     January 29, 2002, we have not consulted with Arthur Andersen regarding (i)
     the application of accounting principles to a specified transaction, either
     completed or proposed, that was an important factor we considered in
     reaching a decision on an accounting, auditing, or financial reporting
     issue, or the type of audit opinion that might be rendered on our financial
     statements, or (ii) any matter that was the subject of either a
     disagreement or a reportable event."

Very truly yours,

/s/ KPMG LLP