Exhibit 16.1


May 31, 2001

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

Commissioners:

We have read the statements made by FOCUS  Enhancements,  Inc. (copy  attached),
which we understand  has been filed with the  Commission,  pursuant to Item 4 of
Form 8-K, as part of the  Company's  Form 8-K report dated May 3, 2001. We agree
with the statements concerning our Firm contained in such Form 8-K.

Very Truly yours,

/s/ Wolf & Company, P. C.

Wolf & Company, P. C.