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EXHIBIT 16
[LETTERHEAD OF KPMG LLP]
October 19, 2000
Securities and Exchange Commission
450 Fifth Street, N.W.
Washington, D.C. 20549
Ladies and Gentlemen:
We were previously principal accountants for ScanSource, Inc. and, under the
date of August 16, 2000, we reported on the consolidated financial statements of
ScanSource, Inc. as of and for the years ended June 30, 1999 and 2000. On
October 19, 2000, our appointment as principal accountants was terminated. We
have read ScanSource, Inc.'s statements included under Item 4 of its Form 8-K
dated October 19, 2000, and we agree with such statements, except that we are
not in a position to agree or disagree with ScanSource, Inc.'s statement that
the change was recommended by the audit committee and approved by the full board
of directors and we are not in a position to agree or disagree with ScanSource,
Inc.'s statement that Deloitte & Touche LLP was not engaged regarding the
application of accounting principles to a specified transaction or type of audit
opinion that might be rendered on ScanSource, Inc's financial statements.
Very truly yours,
/s/ KPMG LLP
KPMG LLP
