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EXHIBIT 16.1
December 21, 2000
Securities and Exchange Commission
450 Fifth Street, N.W.
Washington, DC 20549
Commissioners:
We have read the statements made by Xcyte Therapies, Inc. (copy attached), which
we understand will be filed with the Commission, pursuant to Item 11(i) of Form
S-1, as part of the Company's Form S-1 dated December 21, 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 PUBLIC ACCOUNTANTS
Effective January 12, 2000, Ernst & Young LLP was engaged as our
independent auditors and replaced other auditors who were dismissed as our
independent accountants on the same date. The decision to change auditors was
approved by our board of directors.
Prior to January 12, 2000, our former auditors issued reports on our
financial statements for the period from inception to December 31, 1998 and for
each of the two years in the period ended December 31, 1998. These reports of
our former auditors did not contain any adverse opinion or disclaimer of opinion
nor were such reports qualified or modified as to audit scope or accounting
principle. In connection with the audits for the periods from inception to
December 31, 1998, there were no disagreements with our former auditors 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 our former auditors, would have caused them to make reference
thereto in their reports.
Prior to January 12, 2000, we had not consulted with Ernst & Young LLP on
items that involved our accounting principles or the form of audit opinion to be
issued on our financial statements. We have requested that our former auditors
furnish us with a letter addressed to the SEC stating whether or not they agree
with the above statements. A copy of this letter is filed as an exhibit to the
registration statement of which this prospectus forms a part.
