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December 8, 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(a) of Form 8-K of Data Systems & Software Inc. dated December 1, 2000. Yours truly, /s/ Deloitte & Touche LLP
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