EXHIBIT 16.1


August 20, 2004

Securities and Exchange Commission
450 Fifth Street, N.W.
Washington, D.C. 20549

Commissioners:

We have read the statements made by Southwall Technologies Inc., which we
understand will be filed with the Commission, pursuant to Item 4 of Form 8-K, as
part of the Company's Form 8-K report dated August 16, 2004.  We agree with the
statements concerning our Firm in such Form 8-K.  However, we make no comment
whatsoever as to the description of the steps taken by the Company to improve
its internal controls and internal control environment.

Very truly yours,


PricewaterhouseCoopers LLP