We were previously principal accountants for Big 5 Sporting Goods Corporation (
the Company) and,
under the date of
March 9, 2007, we reported on the consolidated financial statements of the
Company as of
December 31, 2006 and
January 1, 2006 and for each of the years in the three-year
period ended
December 31, 2006, management’s assessment of the effectiveness of internal control
over financial reporting as of
December 31, 2006, and the effectiveness of internal control over
financial reporting as of
December 31, 2006. On
May 25, 2007 we were dismissed. We have read the
Company’s statements included under Item 4.01 of its Form 8-K dated
May 25, 2007, and we agree with
such statements except that we are not in a position to agree or disagree with the statements made
in the first paragraph that Deloitte & Touche LLP was engaged as principal accountants and that the
change was approved by the audit committee of
the Company’s board of directors and we are not in a
position to agree or disagree with the statements in the fifth paragraph that
the Company did not
consult with Deloitte & Touche LLP.
