Exhibit 16.1

	PricewaterhouseCoopers LLP
	PricewaterhouseCoopers Center
	300 Madison Avenue
	New York NY 10017
	Telephone (646) 471 3000
	Facsimile (813) 286 6000

October 25, 2006

Securities and Exchange Commission
100 F Street, N.E.
Washington, DC 20549

Commissioners:

We have read the statements made by Kyocera Mita America, Inc. (copy attached), which we understand will be filed with the Securities and Exchange Commission, pursuant to Item 4.01 of Form 8-K, as part of the Form 8-K of Kyocera Mita America, Inc. dated February 2, 2006. We agree with the statements concerning our Firm in such Form 8-K.

Very truly yours,