April 3,
2009
Securities
and Exchange Commission
450 Fifth
Street, N.W.
Washington,
DC 20549
|
RE:
|
Optex
Systems Holdings, Inc.
|
Ladies
and Gentlemen:
I have
read the statements made by Optex Systems Holdings, Inc. in Item 4.01 of the
accompanying Form 8-K. which is being filed with the Securities and Exchange
Commission. I agree with the statements contained therein concerning the
firm.
Optex
Systems Holdings, Inc. has my permission to file this letter as Exh 16 to
Form 9-K.
Very truly yours,
/s/
Gately
& Associates,
LLC
Name: