EXHIBIT 16.1
April 13, 2007
United States Securities and Exchange Commission
100 F Street, N.E.
Washington, D.C. 20549
RE: PubliCARD, Inc.
Commission File No.: 001-03315
Dear Sirs/Madams:
We have read Item 4.01 of PubliCARD, Inc. and Subsidaries’s Form 8-K/A dated April 13, 2007, and have the following comments:
1. | We agree with the statements made in paragraphs one, two, three and four of Item 4.01. |
2. | We have no basis on which to agree or disagree with the statements made in paragraph five of Item 4.01. |
Yours truly,
/s/ Deloitte & Touche LLP
DELOITTE & TOUCHE, LLP