Exhibit 16.1
August 3, 2006
U.S. Securities and Exchange Commission
Office of the Chief Accountant
100 F Street, NE
Washington DC 20549
Re: Pharma-Bio Serv, Inc.
File No. 0-50956
Dear Sir or Madam:
We have read Item 4.01 of Form 8-K of Pharma-Bio Serv, Inc. dated July 28, 2006, and agree with the statements concerning our Firm contained therein.
Very truly yours,
s/ Kevane Soto Pasarell Grant Thornton LLP
/MLM
July 28, 2006
Mr. Howard Spindel
Audit Committee Chairman
Pharma-Bio Serv, Inc.
373 Méndez Vigo
Suite 110
Dorado, PR 00646
Dear Mr. Spindel:
This is to confirm that the client-auditor relationship between Pharma-Bio Serv, Inc. (U.S. Securities and Exchange Commission File No.0-50956) and Kevane Soto Pasarell Grant Thornton LLP will cease as of the completion of the third quarter interim review.
Very truly yours,
s/ Kevane Soto Pasarell Grant Thornton LLP
Cc: Office of the Chief Accountant
PCAOB Letter File
U.S. Securities and Exchange Commission
100 F Street, NE
Washington DC 20549