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EXHIBIT 16.2
[LETTERHEAD]
May 31, 2000
Securities and Exchange Commission
Washington, D.C. 20549
We were previously principal accountants of DCH Technology, Inc. (Commission
File Number 000-26957) and, under the date of February 22, 2000, except for
Note 10 to the financial statements which is as of May 31, 2000, we reported on
the consolidated financial statements of DCH Technology, Inc. as of and for the
years ended December 31, 1999 and 1998. On May 31, 2000, we resigned prior to
performance of any significant work with respect to the DCH Technology, Inc.
financial statements for the year ended December 31, 2000. We have read the DCH
Technology, Inc. statements included under Item 4 of its Form 8-K dated May 31,
2000, and we agree with such statements.
Very truly yours,
/s/ LUCAS, HORSFALL, MURPHY & PINDROH, LLP
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Pasadena, California
May 31, 2000
