(a) Resignation of PricewaterhouseCoopers LLP

On September 5, 2012, PricewaterhouseCoopers LLP ("PwC") notified STEC, Inc. (the "Company") of its resignation as the Company's independent registered public accounting firm, effective immediately. The decision to resign was made by PwC and, accordingly, no action was taken by the Company's Audit Committee or Board of Directors to recommend or approve this change in accountants.

The reports of PwC on the consolidated financial statements of the Company and its subsidiaries for the Company's last two fiscal years did not contain an adverse opinion or a disclaimer of opinion, nor were they qualified as to uncertainty, audit scope or accounting principles in any respect.

During the Company's two most recent fiscal years and the subsequent interim period through September 5, 2012, there were no disagreements between the Company and PwC on any matter of accounting principles or practices, financial statement disclosures, or auditing scope or procedure which disagreements, if not resolved to PwC's satisfaction, would have caused PwC to make reference thereto in PwC's report on the Company's financial statements for such periods. In addition, no reportable events, as defined in Item 304(a)(1)(v) of Regulation S-K, occurred during the Company's two most recent fiscal years and the subsequent interim period through September 5, 2012.

The Company has provided PwC with a copy of this Current Report on Form 8-K and requested that PwC furnish it with a letter addressed to the Securities and Exchange Commission stating that it agrees with the above statements. A copy of PwC's letter, dated September 10, 2012, is attached hereto as Exhibit 16.1.

(b) New Independent Registered Public Accounting Firm

The Audit Committee of the Company's Board of Directors is in discussions with an independent registered public accounting firm to succeed PwC as the Company's independent accountants. The Audit Committee expects to engage a new independent registered public accounting firm for the Company as soon as practicable.

(d) Exhibits

Exhibit
Number                               Description of Exhibit

16.1         Letter from PricewaterhouseCoopers LLP dated September 10, 2012,
             addressed to the Securities and Exchange Commission.