We are currently principal accountants for Alion Science and Technology Corporation and, under the
date of
January 31, 2006, we reported on the consolidated financial statements of Alion Science and
Technology Corporation as of and for the years ended
September 30, 2005 and
2004. On
May 16, 2006,
we were notified (by a letter dated
May 12, 2006) that the auditor-client relationship with KPMG
LLP will cease upon the completion of the review of Alion Science and Technology Corporation’s
consolidated financial statements as of and for the three and nine-month periods ended
June 30,
2006 and Alion Science and Technology Corporation filing its current report on Form 10-Q for the
quarter ending
June 30, 2006. We have read Alion Science and Technology Corporation’s statements
included under Item 4.01 of its Form 8-K dated
May 18, 2006, and we agree with such statements,
except that we are not in a position to agree or disagree with Alion Science and Technology
Corporation’s statements that on
May 8, 2006, the decision to dismiss KPMG was approved by the
Audit and Finance Committee of the Board of Directors, or that on
May 9, 2006, such decision was
ratified by the full Board of Directors.
