EXHIBIT
16.1
August
25, 2006
Securities
and Exchange Commission
100
F
Street, N.E.
Washington,
DC 20549
Dear
Sirs/Madams:
We
have
read Item 4.01 of Tegal Corporation’s Form 8-K and we agree with the statements
made therein except we have no basis to agree or disagree as to the engagement
and approval of a new accounting firm, as noted in paragraph one. In addition,
we have no basis to agree or disagree as to the extent of the tax and consulting
services provided by Burr, Pilger and Mayer LLP, or any other independent
accounting firm, regarding either the application of accounting principles
or
matters subject to disagreements as discussed in paragraph three.
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Very
truly yours,
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/s/
Moss
Adams LLP
Santa
Rosa, California
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