EX-16 3 doc2.txt EXHIBIT 16 -------------------------------------------------------------------------------- PETERSON SULLIVAN PLLC 601 UNION STREET SUITE 2300 SEATTLE WA 98101 (206) 382-7777 FAX 382-7700 CERTIFIED PUBLIC ACCOUNTANTS August 6, 2003 Securities and Exchange Commission 450 - 5th Street, N.W. Washington, D.C. 20549 Dear Sirs/Mesdames: We have read Item 4 of the Form 8-K/A dated August 6, 2003 of Mercer International Inc. and are in agreement with the statements relating to Peterson Sullivan PLLC on page 2 therein. /s/ Peterson Sullivan PLLC Peterson Sullivan PLLC