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EXHIBIT 16.1
[PRICEWATERHOUSECOOPERS LETTERHEAD]
MARCH 31, 2000
Securities and Exchange Commission
450 Fifth Street, N.W.
Washington, D.C. 20549
Commissioners:
We have read the statements made by Large Scale Biology Corporation (copy
attached), which we understand will be filed with the Commission, pursuant to
Item 11 of Form S-1, as part of the Company's Form S-1 report dated March 31,
2000. We agree with the statements concerning our Firm in such Form S-1.
Very truly yours,
/s/ PRICEWATERHOUSECOOPERS LLP
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CHANGE IN INDEPENDENT AUDITORS
Effective December 1999, Deloitte & Touche LLP was engaged as our independent
auditors and PricewaterhouseCoopers LLP was dismissed as our independent
auditors. The decision to change auditors was approved by our Board of
Directors. The former independent auditors' report on the Company's financial
statements as of and for the years ended December 31, 1997 and 1998 did not
contain an adverse opinion, a disclaimer of opinion or any qualifications or
modifications related to uncertainty, limitation of audit scope or application
of accounting principles. PricewaterhouseCoopers LLP has not reported on any
financial statements or information related to the Company included in this
prospectus.
In the period from January 1, 1997 through the date at which Deloitte & Touche
LLP was engaged as our independent auditors, there were no disagreements with
PricewaterhouseCoopers LLP on any matter of accounting principles or practices,
financial statement disclosure or auditing scope or procedure, which
disagreements, if not resolved to the satisfaction of PricewaterhouseCoopers
LLP, would have caused them to reference the subject matter of the disagreement
in any of their reports.
Deloitte & Touche LLP audited the financial statements for the years ended
December 31, 1997 and 1998 included in this prospectus. Prior to December 1999,
we had not consulted with Deloitte & Touche LLP on items that involved our
accounting principles or the form of audit opinion to be issued on our
financial statements.
