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EXHIBIT 16.1
[ERNST & YOUNG LETTERHEAD]
December 13, 2000
Securities and Exchange Commission
450 Fifth Street, NW
Washington, D.C. 20549
Dear Sir/Madam:
We have read Item 4 of Form 8-K dated December 7, 2000 of Illinois
Superconductor Corporation and are in agreement with the statements contained in
paragraph 4(a), except for the last sentence in paragraph 4(a)(ii). We have no
basis to agree or disagree with the statement contained in the last sentence of
paragraph 4(a)(ii) or the other statements of the Registrant contained therein.
Very truly yours,
/s/ Ernst & Young LLP
