<PAGE> 1
Exhibit 16.1
[LETTERHEAD OF DELOITTE & TOUCHE LLP]
August 15, 2000
Securities and Exchange Commission
Mail Stop 11-3
450 5th Street, N.W.
Washington, D.C. 20549
Dear Sirs/Madam:
We have read and, except as noted below, agree with the comments in Item 4 of
Form 8-K of American Bank Note Holographics, Inc. (the "Company") dated August
7, 2000. We do not have sufficient information to agree or disagree with the
Company's assertions in the second and fourth sentences of the first paragraph,
the fifth and last sentences of the third paragraph and the fifth paragraph in
the aforementioned Item 4 of Form 8-K.
Yours truly,
/s/ Deloitte & Touche LLP
