Form: 8-K

Current report filing

April 23, 2004

Documents

LETTER REGARDING: CHANGE IN CERTIFYING ACCOUNTANT

Published on April 23, 2004

Exhibit 16.1


April 23, 2004

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


Re: LecTec Corporation
File No. 0-16159

Dear Sir or Madam:

We have read Item 4 of the Form 8-K of LecTec Corporation dated April 23, 2004,
and agree with the statements.

Sincerely,


/s/ Grant Thornton LLP