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Exhibit 16
(Grant Thornton Letterhead)
January 18, 2007
U.S. Securities and Exchange Commission
Office of the Chief Accountant
100 F Street, NE
Washington, DC 20549
Re: SPACEHAB, Incorporated
File No. 0-27206)
Dear Sir or Madam:
We have read Item 4.01 of Form 8-K of SPACEHAB, Incorporated dated January 18, 2007, and agree with the statements concerning our Firm contained therein.
Very truly yours,