Interplay Entertainment Corp – ‘8-K/A’ for 3/11/05 – EX-16

On:  Tuesday, 3/15/05, at 7:37pm ET   ·   As of:  3/16/05   ·   For:  3/11/05   ·   Accession #:  1170918-5-115   ·   File #:  0-24363

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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                            4     17K 
 2: EX-16       Letter re: Change in Certifying Accountant --          1      7K 
                          ex16-1                                                 

EX-16   —   Letter re: Change in Certifying Accountant — ex16-1

                                                                    EXHIBIT 16.1

March 15, 2005                                                                  

Securities and Exchange Commission                                              
450 Fifth Street, N.W.                                                          
Washington, D.C. 20549                                                          

Re:   Interplay Entertainment Corp.                                             
Commission File No. 0-24363                                         

We have read the statements  that we understand  Interplay  Entertainment  Corp.
will  include  in Item 4.01 of the Form 8-K  report it will file  regarding  the
recent change of independent  registered  public  accounting firm. We agree with
such  statements  made  insofar as they relate to Squar  Milner,  except for the
following:                                                                      

Squar Milner  resigned on February 8, 2005 as evidenced by a formal  resignation
letter sent to the Company's  Board of Directors on such date via email and U.S.
mail.  Additionally,  Squar Milner properly notified the Securities and Exchange
Commission  five  days  later on  February  13,  2005 of such  resignation.  The
Chairman of the Company's audit committee  requested a meeting held on March 10,
2005 to discuss such  resignation  and the material  weakness  reportable  event
matter and such meeting did not constitute a new resignation date.              

With  respect to item 4.01 (a) (i) of the  aforementioned  Form 8-K, we disagree
with such  statement in its entirety.  As stated above,  such  resignation  took
place on February 8, 2005.                                                      

With respect to items 4.01 (a) (iv) and (v) of the  aforementioned  Form 8-K, we
disagree with the date of March 11, 2005 and such date should be the date of our
resignation on February 8, 2005.                                                

We have no basis to agree or disagree with any other statement made in Item 4.01
of such Form 8-K report.                                                        

Sincerely,                                                                      

/S/ SQUAR, MILNER, REEHL & WILLIAMSON, LLP                                      
------------------------------------------                                      
Squar, Milner, Reehl & Williamson, LLP                                  

Newport Beach, California                                                       

Dates Referenced Herein   and   Documents Incorporated by Reference

This ‘8-K/A’ Filing		Date		Other Filings
Filed as of:		3/16/05
Filed on:		3/15/05		8-K
For Period End:		3/11/05		8-K
		3/10/05
		2/13/05
		2/8/05
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