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EXHIBIT 16.1
[LETTERHEAD OF PRICEWATERHOUSECOOPERS LLP]
Securities and Exchange Commission
450 Fifth Street, N.W.
Washington, D.C. 20549
July 21, 2000
Commissioners:
We have read the statement made by ValiCert, Inc. (copy attached), which we
understand will be filed with the Commission, pursuant to Item 304(a) of
Regulation S-K as part of the Company's Form S-1 report dated July 21, 2000. We
agree with the statements concerning our Firm in such Form S-1.
Very truly yours,
/s/ PricewaterhouseCoopers LLP
PricewaterhouseCoopers LLP
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21 July 2000
Extract from Amendment No. 3 to Form S-1 as filed on July 21, 2000
Statements made by ValiCert, Inc. in connection with Change of Accountants.
On October 15, 1999, PricewaterhouseCoopers LLP resigned as our independent
accountants. We subsequently appointed Deloitte & Touche LLP as our
independent auditors. Our decision to change independent auditors was approved
by our board of directors. There were no disagreements with the former
accountants during the fiscal years ended December 31, 1997 and 1998 or during
any subsequent interim period preceding their replacement on any matter of
accounting principles or practices, financial statement disclosure, or
auditing scope or procedures, which, if not resolved to the former
accountants' satisfaction, would have caused them to make reference to the
disagreement in their reports. The former independent accountants issued an
unqualified report on the financial statements as of and for the years ended
December 31, 1997 and 1998. We did not consult with Deloitte & Touche LLP on
any accounting or financial reporting matters in the periods before their
appointment.
