Attached files

file filename
8-K - DATAWATCH CORP. - DATAWATCH CORPform-8k_16683.htm


 
January 8, 2010
 
Securities and Exchange Commission
100 F Street, N.E.
Washington, D.C. 20549-7561
 
Dear Sirs/Madams:
 
We have read Item 4.01 of Datawatch Corporation's Form 8-K dated January 8, 2010, and have the following comments:
 
1.
We agree with the statements made in Item 4.01(a).
2.
We have no basis on which to agree or disagree with the statements made in Item 4.01(b).


Yours truly,


/s/ DELOITTE & TOUCHE LLP

Boston, Massachusetts