Illustrative Letter from PricewaterhouseCoopers LLP - Agreeing With the Statements Contained in Form 8-K (02/01)

EX-16 3 pwc121902.htm Illustrative Letter from PricewaterhouseCoopers LLP - Agreeing With the Statements Contained in Form 8-K (02/01)

December 18, 2002

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

Commissioners:

We have read the statements made by Ceramic Process Systems, Inc. (copy attached), which we understand will be filed with the Commission, pursuant to Item 4 of Form 8-K, as part of the Company's Form 8-K report dated December 19, 2002. We agree with the statements concerning our Firm in such Form 8-K.

Very truly yours,

/s/ PricewaterhouseCoopers LLP