EXHIBIT 16
[Deloitte & Touche LLP Letterhead]
April 29, 2008
Securities and Exchange Commission
100 F Street, N.E.
Washington, D.C. 20549-7561
Dear Sirs/Madams:
We have read Item 4.01 of the 401(K) Savings Plan of Fiserv, Inc. and its Participating Subsidiaries’ Form 8-K dated April 28, 2008, and we have the following comments:
| 1. | We agree with the statements made in the first through fifth paragraphs. |
| 2. | We have no basis on which to agree or disagree with the sixth paragraph. |
Yours truly,
/s/ Deloitte & Touche LLP