June 12, 2000
Office of the Chief Accountant
Securities and Exchange Commission
450 Fifth Street, N.W.
Washington, D.C. 20549
Dear Sir/Madam:
We have read Item 4 included in the Form 8-K, dated June 15, 2000 of Surgical
Laser Technologies to be filed with the Securities and Exchange Commission and
are in agreement with the statements made therein.
Very truly yours,
ARTHUR ANDERSEN LLP
By: /s/ Salvatore J. Buccieri
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Salvatore J. Buccieri
Cc: Mr. Davis Woodward, Vice President, Finance & CFO,
Surgical Laser Technologies
