Exhibit
16
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
under the heading, "Experts", of the Company's Amendment No. 4 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
June 14,
2010