Accountants and GRANT THORNTON
Management Consultants Grant Thornton LLP
The US Member Firm of
Grant Thornton International
October 3, 2000
Securities and Exchange Commission
Washington D.C. 20549
Re: Sparta Surgical Corporation
File No. 1-11047
Dear Sir or Madam:
We have read Item 4(a) of the Form 8-K of Sparta Surgical Corporation dated
October 3, 2000, and agree with the statements contained therein. We have no
basis to agree or disagree with the statement in Item 4(b).
Very truly yours,
/s/ Grant Thornton LLP
Grant Thornton LLP
150 Almaden Blvd.
P.O. Box 6779
San Jose, CA 95113
Tel: 408 275-9000
Fax: 408 275-0582
