Exhibit 16.1

 

April 7, 2005

 

 

Securities and Exchange Commission
Washington, D.C. 20549

 

Commissioners:

 

We have read Appliance Recycling Centers of America, Inc.’s statements included under Item 4.01 of its Form 8-K for April 7, 2005 and we agree with such statements concerning our Firm in paragraphs 1 and 2.

 

 

McGladrey & Pullen, LLP