Kinetic Concepts Inc – ‘10-K’ for 12/31/96 – EX-16

As of:  Friday, 3/28/97   ·   For:  12/31/96   ·   Accession #:  831967-97-5   ·   File #:  1-09913   ·   Correction:  This Filing was Corrected by the SEC on 5/6/97. ®

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Annual Report   —   Form 10-K
Filing Table of Contents

Document/Exhibit                   Description                      Pages   Size 

 1: 10-K        Annual Report                                         31±   142K 
 2: EX-10       Material Contract                                      6±    30K 
 3: EX-10       Material Contract                                      4±    18K 
 4: EX-11       Statement re: Computation of Earnings Per Share        2±     9K 
 5: EX-13       Annual or Quarterly Report to Security Holders        55±   225K 
 6: EX-16       Letter re: Change in Certifying Accountant             1      7K 
 7: EX-22       Published Report Regarding Matters Submitted to a      2±    10K 
                          Vote of Security Holders                               
 8: EX-23       Consent of Experts or Counsel                          1      8K 
 9: EX-27       Financial Data Schedule (Pre-XBRL)                     1      7K 

EX-16   —   Letter re: Change in Certifying Accountant

Exhibit 16.1                                                                    

March 27, 1997                                                                  

Securities and Exchange Commission                                              
Washington, D.C. 20549                                                          

Ladies and Gentlemen:                                                           

We  have  read  Kinetic Concepts, Inc.  statements  included                    
under Item 9 of its 1996 annual report on Form 10-K for  the                    
year  ended  December  31,  996,  and  we  agree  with  such                    
statements, except that we are not in a position to agree or                    
disagree   with  Kinetic  Concepts,  Inc.'s  statements   in                    
paragraph  one other than the date we were notified  of  our                    
termination or any of the statements in paragraph four.                         

       Very truly yours,

               /s/ KPMG PEAT MARWICK LLP
               -------------------------
           KPMG Peat Marwick LLP

Dates Referenced Herein   and   Documents Incorporated by Reference

This ‘10-K’ Filing		Date		Other Filings
Corrected on:		5/6/97
Filed on:		3/28/97		S-8
		3/27/97		DEF 14A
For Period End:		12/31/96
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