<DOCUMENT>
<TYPE>EX-16
<SEQUENCE>3
<FILENAME>dex16.txt
<DESCRIPTION>LETTER DATED JANUARY 16, 2002
<TEXT>
<PAGE>

                                                                      EXHIBIT 16

January 16, 2002


Securities and Exchange Commission
Mail Stop 11-3
450 Fifth Street, NW
Washington, D.C.  20549

Dear Sirs/Madams:

We have read and agree with the comments in Item 4 of Form 8-K of OXIS
International, Inc. dated January 14, 2002.

Yours truly,



/s/ DELOITTE & TOUCHE LLP

</TEXT>
</DOCUMENT>
