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EXHIBIT 16.1 TO FORM 8-K/A
June 6, 2000
Securities and Exchange Commission
450 Fifth Street, N.W.
Washington, DC 20549
Gentlemen:
We have read Item 4 of Form 8-K/A Amendment No. 1 dated May 25, 2000,
of Span-America Medical Systems, Inc. and are in agreement with the statements
contained in the first sentence of Item 4(a) and with Items 4(b), 4(c), and 4(d)
under Item 4 on page 2 therein. We have no basis to agree or disagree with other
statements of the registrant contained therein.
Very truly yours,
/s/ Ernst & Young LLP
