Exhibit 16.1

February 13, 2006

Securities and Exchange Commission
100 F Street, N.E.
Washington, D.C. 20549

Dear Sirs and Madams:

We have read Item 4.01 of the Current Report on Form 8-K/A, dated February 13, 2006, of Cray Inc. and we agree with the statements made therein.

Yours truly,

/s/ Deloitte & Touche LLP

Deloitte & Touche LLP
Seattle, Washington