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[PRICEWATERHOUSECOOPERS LLP LETTERHEAD]
August 15, 2000
Securities and Exchange Commission
450 Fifth Street, N.W.
Washington, D.C. 20549
Commissioners:
We have read the statements made by IMP, Inc. (copy attached), which we
understand will be filed with the Commission, pursuant to Item 4 of Form 8-K, as
part of the Company's Form 8-K report dated August 8, 2000. We agree with the
statements concerning our Firm in such Form 8-K; however, we have no basis to
comment as to whether or not IMP, Inc. is in the process of addressing the
material weaknesses noted in our management letter for fiscal 2000 as has been
indicated by IMP, Inc. in such Form 8-K.
Very truly yours,
/s/ PRICEWATERHOUSECOOPERS LLP
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PricewaterhouseCoopers LLP
