Exhibit 16.1
                                                                  ------------


September 8, 2004




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

Gentlemen:

We have read item 4.01 of Form 8-K, dated September 8, 2004 of Scan-Optics, Inc.
and are in agreement with the statements contained in paragraphs 4.01(a) through
4.01(e) and the first  sentence of paragraph  4.01(f) all on page 2 therein.  We
have no basis to agree or  disagree  with  other  statements  of the  registrant
contained therein.


                                                    Very truly yours,

                                                    /s/ Ernst & Young LLP