EX-16 2 a05-5373_1ex16.htm EX-16

 

Exhibit 16

 

 

 

 

March 21, 2005

 

 

Securities and Exchange Commission

450 Fifth Street, N.W.

Washington, DC 20549

 

Gentlemen:

 

We have read Item 4.01 of Form 8-K dated March 21, 2005 of Pace Medical, Inc. and have the following comments:

 

1.                                       We agree with the statements made in Items 4.01 (a) and (c).

 

2.                                       We have no basis to agree or disagree with other statements made in Item 4.01(b).

 

 

 

 

 

 

 

/s/ Deloitte & Touche LLP

 

 

 

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