Exhibit 16.1
May 27, 2009
Securities and Exchange Commission
450 Fifth Street, N.W.
Washington, DC 20549
Re: Summer Infant, Inc.
Commission File # 001-33346
Commissioners:
We have read Summer Infant, Inc.’s statements included under Item 4.01 of its Form 8-K dated May 27, 2009 and we agree with such statements concerning our firm.
Sincerely,
/s/ McGladrey & Pullen, LLP
McGLADREY & PULLEN, LLP