EXHIBIT 16.1
October 26, 2007
Mr. John Gross
Chief Financial Officer
Majesco Entertainment Company
160 Raritan Center Parkway
Edison NJ 08837
Dear Mr. Gross:
Effective October 3, 2007, the partners of Goldstein Golub Kessler LLP (GGK), became partners of McGladrey & Pullen, LLP in a limited asset purchase agreement. As a result of this transaction, the client-auditor relationship between Majesco Entertainment Company (Commission File Number 000-51128) and GGK, independent registered public accounting firm, has ceased.
Sincerely,
GOLDSTEIN GOLUB KESSLER LLP
cc: | PCAOB Letter File |
Securities and Exchange Commission
100 F Street N.E.
Washington, D.C. 20549-7561