Exhibit 16.1

PRICEWATERHOUSECOOPERS LLP
	PricewaterhouseCoopers LLP                         125 High Street                         Boston, MA 02110                         Telephone (617) 530 5000                         Facsimile (617) 530 5001

November 14, 2006

Securities and Exchange Commission

100 F Street, N.E.

Washington, DC 20549

Commissioners:

We have read the statements made by ABIOMED, Inc. (copy attached), which we understand will be filed with the Securities and Exchange Commission, pursuant to Item 4.01 of Form 8-K, as part of the Form 8-K of ABIOMED, Inc., dated November 9, 2006. We agree with the statements concerning our Firm in such Form 8-K.

Very truly yours,

/s/ PricewaterhouseCoopers LLP

PricewaterhouseCoopers LLP