EXHIBIT 16
[WALLACESANDERS & COMPANY LETTERHEAD]
Securities and Exchange Commission
Washington, D.C. 20549
Gentlemen:
We were previously the independent accountants for SI Diamond Technology, Inc.
and Subsidiaries (collectively, the "Company"), and on February 12, 2000 we
reported on the consolidated financial statements of the Company as of and for
the two years ended December 31, 1999. On September 6, 2000 we informed the
Company that we had merged with McGladrey & Pullen, LLP and we would no longer
be the independent accountants of the Company. We have read the Company's
statements included under Item 4 of its Form 8-K concerning the change in the
Company's certifying accountant and we agree with such statements.
/s/ WallaceSanders & Company
Dallas, Texas
September 12, 2000
