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EXHIBIT 16.1
Securities and Exchange Commission
Washington, D.C. 20549
We were previously the independent accountants for Pemstar Inc., and on May
10, 1999, we reported on the consolidated financial statements of Pemstar Inc.
and subsidiaries as of and for the two years ended March 31, 1999. We were
subsequently dismissed as independent accountants of Pemstar Inc. We have read
Pemstar Inc.'s statements included under the caption "Experts" of its Amendment
No. 4 to Form S-1 (No. 333-37162) and we agree with such statements.
/s/ McGLADREY & PULLEN, LLP
Rochester, Minnesota
August 7, 2000
