Attached files
| file | filename |
|---|---|
| S-1/A - Optex Systems Holdings Inc | v207002_s1a.htm |
| EX-5.1 - Optex Systems Holdings Inc | v207002_ex5-1.htm |
| EX-23.1 - Optex Systems Holdings Inc | v207002_ex23-1.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. 10 to the Registration
Statement on Form S-1/A and are in agreement with the disclosure insofar as if
pertains to our firm.
Rochester,
New York
January
12, 2011