EX-16.1 2 dex161.htm LETTER OF PRICEWATERHOUSECOOPERS LLP Letter of PricewaterhouseCoopers LLP

Exhibit 16.1

[Letterhead of PricewaterhouseCoopers LLP]

October 14, 2009

Securities and Exchange Commission

450 Fifth Street, N.W.

Washington, D.C. 20549


We have read the statements made by Overland Storage, 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 Company’s Form 8-K report dated October 12, 2009. We agree with the statements concerning our Firm in such Form 8-K.

Very truly yours,

/s/ PricewaterhouseCoopers LLP

PricewaterhouseCoopers LLP