EX-16.1 21 a2170968zex-16_1.txt EXHIBIT 16.1 Exhibit 16.1 June 28, 2006 Securities and Exchange Commission 100 F Street, N.E. Washington, D.C. 20549-7561 Dear Sirs/Madams: We have read the "Change in Independent Registered Public Accounting Firms" section included in the Registration Statement of Optium Corporation on Form S-1 filed simultaneously herewith and have the following comments: 1. We agree with the statements made in the second independent clause of the first sentence, the second, third and fourth sentences in the first paragraph, and the third paragraph. 2. We have no basis on which to agree or disagree with the statements made in the first independent clause of the first sentence of the first paragraph, and the second paragraph. Yours truly, /s/ Deloitte & Touche LLP