Exhibit
16.1
LETTER
FROM PREDECESSOR INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM
U.S.
Securities and Exchange Commission
100 F
Street, NE
Washington,
DC 20549-6010
Dear
Ladies and Gentlemen:
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 in Item
4.01, "Changes in Registrant's Certifying Accountant", of the Company's Current
Report on Form 8-K/A dated on October 19, 2009 (the Current Report) and are in
agreement with the disclosure in the Current Report insofar as it pertains to
our firm.
/s/
Rotenberg & Co., llp
Rochester,
New York
October
19, 2009