March 9, 2001



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



Commissioners:

We have read the statements made by Aspeon, Inc., which we understand will be
filed with the Commission, pursuant to Item 4 of Form 8-K/A, as part of the
Company's Form 8-K/A report dated January 24, 2001. We agree with the
statements concerning our Firm in such Form 8-K/A, except as specified below.

 -   Item 4 (a) (iii): the decision to resign is the unilateral right of
     PricewaterhouseCoopers LLP; accordingly, we had no obligation to provide
     the registrant with an opportunity to approve or disapprove of our
     resignation.

 -   Item 4 (a) (v) (A), third sentence: we have no basis to comment on when
     the revenue recognition matters related to revenue reversed during the
     fiscal year ended June 30, 2000 will be recognized, if ever, as revenue in
     accordance with generally accepted accounting principles.

 -   Item 4 (a) (v) (A), fourth sentence: we have no basis to comment on
     whether the registrant has reviewed its internal control processes and
     instituted the necessary adjustments.

We have no basis to comment regarding the matters described in Item 5 of the
aforementioned Form 8-K/A. Further, we make no comment regarding the
"Explantory Note" which precedes Item 4 of the Form 8-K/A.

Very truly yours,

/s/ PricewaterhouseCoopers LLP

PricewaterhouseCoopers LLP