July 27, 2006
Office of the Chief Accountant
Securities and Exchange Commission
100 F Street, N.E.
Washington, D.C. 20549-0309
Dear Sir and/or Madam:
We have read the statements that we understand Bio-key International, Inc. will include under Item 4.01 of the Form 8-K it will file regarding the recent change of auditors. We agree with such statements made regarding our firm.
Yours truly,
/s/ DS&B, Ltd.
Minneapolis, Minnesota
CC: Bio-key International, Inc.