Allion Healthcare Inc – ‘8-K/A’ for 2/1/99 – EX-18.1

On:  Thursday, 11/4/99   ·   For:  2/1/99   ·   Accession #:  914760-99-205   ·   File #:  0-17821

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Amendment to Current Report   —   Form 8-K
Filing Table of Contents

Document/Exhibit                   Description                      Pages   Size 

 1: 8-K/A       Amendment to Current Report                            5     17K 
 2: EX-18.1     Letter re: Change in Accounting Principles             1      9K 

EX-18.1   —   Letter re: Change in Accounting Principles

                                                                    Exhibit 18.1

                      ----------------------------------------------------------
                      DELOITTE & TOUCHE LLP           Telephone:  (212) 436-2000
                      Two World Financial Center      Facsimile:  (212) 436-5000
New York, New York  10281-1414      

November 3, 1999                                                                

Securities and Exchange Commission                                              
Mail Stop 9-5                                                                   
450 Fifth Street, N.W.                                                          
Washington, D.C.  20549                                                         

Dear Sirs/Madams:                           

                We have read Item 4 of the Form 8-K/A of Allion Health Care.
Inc. dated November 2, 1999 and have the following comments:                    

o    With respect to the first sentence of the first paragraph, we have no basis
   on which to agree or disagree with the Company's comments. On February 2,
1999, we confirmed with the Company and the Securities and Exchange   
  Commission that the client-auditor relationship with Allion Health Care,
Inc. had ceased.                                                      

o    With respect to the second paragraph (i) we have no basis to agree or      
disagree with the Company's comments regarding the contents of the    
     Company's April 14, 1998 press release, and (ii) in or about March 1998, in
the conduct of our audit of the Company's December 31, 1997 financial 
statements, we advised Company management and the Audit Committee that
because of errors in the Company's accounting records identified in   
performing our audit procedures, we would have to extend the audit    
     procedures applied to accounts receivable balances and revenues recognized.
    The Company did not disagree; however, management was unable to provide us
with account analyses and other supporting documentation required to  
     complete our audit procedures. Because the Company was unable to provide us
    with account analyses and other supporting documentation required, we were
unable to complete the 1997 audit and did not issue any form of report
  thereon. Further, we were not engaged to and did not perform an audit of
the Company's December 31, 1998 financial statements.                 

o    With respect to the third paragraph, we have no basis to agree or disagree 
with the Company's comments.                                          

Yours truly,                                                                    

/s/  Deloitte & Touche LLP                                                      

Dates Referenced Herein   and   Documents Incorporated by Reference

This ‘8-K/A’ Filing		Date		Other Filings
Filed on:		11/4/99
		11/3/99
		11/2/99
		2/2/99
For Period End:		2/1/99		4,  8-K,  8-K/A
		12/31/98
		4/14/98
		12/31/97		NT 10-K
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