Exhibit 16.1
                                                                    ------------




May 30, 2003


Securities and Exchange Commission
450 5th Street N.W.
Washington, D.C. 20549

Gentlemen:

We have been  furnished  with a copy of the response to Item 4 of Form 8-K for
the event that  occurred  on May 30,  2003 to be filed by our  former  client,
Staar  Surgical  Company.  We agree with the  statements  made in  response to
that Item insofar as they relate to our Firm.


Very truly yours,


/s/ BDO Seidman, LLP