Attached files
| file | filename |
|---|---|
| S-1/A - Optex Systems Holdings Inc | v191088_s1a.htm |
| EX-23.1 - Optex Systems Holdings Inc | v191088_ex23-1.htm |
| EX-10.17 - Optex Systems Holdings Inc | v191088_ex10-17.htm |
| EX-10.23 - Optex Systems Holdings Inc | v191088_ex10-23.htm |
| EX-10.22 - Optex Systems Holdings Inc | v191088_ex10-22.htm |
| EX-10.18 - Optex Systems Holdings Inc | v191088_ex10-18.htm |
| EX-10.24 - Optex Systems Holdings Inc | v191088_ex10-24.htm |
LETTER
FROM PREDECESSOR INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM
U.S.
Securities and Exchange Commission
100 F
Street, NE
Washington,
DC 20549-6010
We are
the predecessor independent registered public accounting firm for Optex Systems
Holdings, Inc. (the Company). We have read the Company's disclosure
set forth under the heading, "Experts", of the Company's Amendment No. 5 to the
Registration Statement on Form S-1/A and are in agreement with the disclosure
insofar as if pertains to our firm.
/s/
Rotenberg & Co., LLP
Rochester,
New York
July 22,
2010