LOGIC DEVICES INC
8-K, EX-16, 2000-12-21
SEMICONDUCTORS & RELATED DEVICES
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December 20, 2000


Securities and Exchange Commission
Mail Stop 11-3
450 5th Street, N.W.
Washington, D.C. 20549


Dear Sirs/Madams:

We have read and agree with the comments in Item 4 of Form 8-K of Logic Devices,
Inc. dated December 20, 2000, insofar as they relate to our firm.

Very truly yours,


/s/ BDO Seidman, LLP
San Francisco, California


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