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EXHIBIT 16.1
Office of the Chief Accountant
Securities and Exchange Commission
450 Fifth Street, N.W.
Washington, DC 20549
August 3, 2000
Dear Sir/Madam,
We have read the paragraph under the caption "Changes in and Disagreements with
Accountants on Accounting and Financial Disclosure" included in the Form S-4 of
LTI Holdings, Inc. to be filed with the Securities and Exchange Commission and
are in agreement with the statements contained therein.
Very truly yours,
/s/ Arthur Andersen LLP
Copy to:
Mr. Jay Wright, Chief Financial Officer, Speedcom Wireless International
Corporation