Exhibit 16.1
June 16, 2006
U.S. Securities and Exchange Commission
Office of the Chief Accountant
100 F Street, NE
Washington, DC 20549
Office of the Chief Accountant
100 F Street, NE
Washington, DC 20549
| Re: | Sun Hydraulics Corporation | |
| File No. 0-21835 |
Dear Sir or Madam:
We have read Item 4.01 of Form 8-K of Sun Hydraulics Corporation dated June 16, 2006, and agree with the statements concerning our Firm contained therein.
Very truly yours,
/s/ GRANT THORNTON LLP