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EXHIBIT 16.1
[PRICEWATERHOUSECOOPERS LETTERHEAD]
September 7, 2000
Securities and Exchange Commission
450 Fifth Street, N.W.
Washington, D.C. 20549
Commissioners:
We have read the statements made by Kabira Technologies, Inc. (the "Company")
(copy attached) under the caption "Change in Accountants" included in its
Registration Statement on Form S-1 dated July 14, 2000 that refers to our Firm
as "former accountants", and we agree with such statements concerning our Firm,
except that we are not in a position to agree or disagree with the Company's
statements that the change in independent accountants was approved by the
Company's Board of Directors, whether such approval took place on July 16,
1999, or whether prior to July 16, 1999, the Company had consulted with Ernst &
Young LLP on items that involved the Company's accounting principles or the
form of audit opinion to be issued on its financial statements.
Very truly yours,
/s/ PRICEWATERHOUSECOOPERS, LLP
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PricewaterhouseCoopers, LLP
