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ITEM 16.1
LETTER REPORTING CHANGE IN CERTIFYING ACCOUNTANT
FROM Hein & Associates, LLP
LETTERHEAD OF Hein & Associates LLP)
May 24, 2000
Office of the Chief Accountant
Securities and Exchange Commission
450 Fifth Street, N.W.
Washington, D.C. 20549
Dear Sir or Madam:
We have read paragraphs (i), (ii), (iii) and (iv) of Item 4 included in the
Form 8-K dated May 24, 2000 of Photonics Corporation filed with the
Securities and Exchange Commission and are in agreement with the statements
contained therein.
Very truly yours,
Hein & Associates, LLP
Dallas, Texas
