Exhibit 16
August 9, 2000
Securities and Exchange Commission
Washington, D.C. 20549
Ladies and Gentlemen:
We were previously principal accountants for The Cerplex Group, Inc. ("Cerplex")
and, under the date of December 20, 1999, we reported on the consolidated
financial statements of The Cerplex Group, Inc. and subsidiaries as of and for
the years ended September 25, 1999 and September 30, 1998. On July 21, 2000, our
appointment as principal accountants was terminated. We have read Cerplex's
statements included under Item 4 of its Form 8-K/A dated August 9, 2000, and we
agree with such statements, except that we are not in a position to agree or
disagree with Cerplex's statement that the change was approved by the board of
directors.
Very truly yours,
KPMG LLP
