from 8-K
1 page
<page> Exhibit 1 {Deloitte & Touche Llp Letterhead} December 21, 2001 Securities and Exchange Commission Mail Stop 11-3 450 5th Street, N.W. Washington, D.C. 20549 Dear Sirs/Madams: We Have Read and Agree With the Comments in Item 4 of Form 8-K of Parts.com, Inc. Dated December 21, 2001. Yours Truly, /S/ Deloitte & Touche Llp Deloitte & Touche Llp
