ARTHUR ANDERSEN
OFFICE OF THE CHIEF ACCOUNTANT ARTHUR ANDERSEN LLP
SECURITIES AND EXCHANGE COMMISSION 225 Franklin Street
450 Fifth Street NW Boston, MA 02110-2812
Washington, DC 20549 Tel 617 330 4000
Fax 617 439 9731
www.arthurandersen.com
January 4, 2001
Dear Sir/Madam,
We have read the first two sentences of paragraph one, all of paragraph two and
all of paragraph three of Item 4 included in the Form 8-K dated January 2, 2001
of QC Optics, Inc. filed with the Securities and Exchange Commission and are in
agreement with the statements contained therein.
Very truly yours,
/s/ Arthur Andersen LLP
-----------------------------
Arthur Andersen LLP
cc: Mr. Eric T. Chase, President and Chief Executive Officer, QC Optics, Inc.
