Nstor Technologies Inc – ‘8-K’ for 11/30/01 – EX-16

On:  Thursday, 12/13/01   ·   For:  11/30/01   ·   Accession #:  75448-1-500033   ·   File #:  1-12895

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Current Report   —   Form 8-K
Filing Table of Contents

Document/Exhibit                   Description                      Pages   Size 

 1: 8-K         Form 8K Dated 11/30/2001                               3     13K 
 2: EX-16       Letter re: Change in Certifying Accountant --          1      5K 
                          exhibit16-1                                            

EX-16   —   Letter re: Change in Certifying Accountant — exhibit16-1

Exhibit 16.1                                                                    

December 12, 2001                                                               

Securities and Exchange Commission                                              
450 Fifth Street, N.W.                                                          

Washington, D.C. 20549                                                          

Gentlemen:                                                                      

We have been furnished with a copy of the response to Item 4 of Form 8-K for the
event that  occurred on November  30,  2001,  to be filed by our former  client,
nStor  Technologies,  Inc. We agree with the statements  contained in paragraphs
(ii),  (iv),  (v),  (vi) and (vii) made in response to that Item insofar as they
related to our firm.                                                            

Very truly yours,                                                               

/s/ BDO Seidman, LLP                                                            

BDO Seidman, LLP                                                                
Costa Mesa, California                                                          

Dates Referenced Herein

This ‘8-K’ Filing		Date		Other Filings
Filed on:		12/13/01		None on these Dates
		12/12/01
For Period End:		11/30/01
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