Attached files

file filename
S-1/A - Optex Systems Holdings Incv209649_s1a.htm
EX-10.27 - Optex Systems Holdings Incv209649_ex10-27.htm
EX-23.1 - Optex Systems Holdings Incv209649_ex23-1.htm
EX-10.28 - Optex Systems Holdings Incv209649_ex10-28.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. 11 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
February 2, 2011