Summer Infant (SUMR) 8-K Changes in Registrant's Certifying Accountant

Exhibit 16.1

September 3, 2010

Securities and Exchange Commission

100 F Street, N.E.

Washington, D.C. 20549-7561

Commissioners:

We have read the first, second and fourth paragraphs included in Item 4.01 of Form 8-K of Summer Infant, Inc. dated September 3, 2010, expected to be filed with the Securities and Exchange Commission on September 3, 2010 and are in agreement with the statements concerning our Firm in those paragraphs.

We have no basis to agree or disagree with the other statements included in such Form 8-K.

Very truly yours,

CATURANO AND COMPANY, INC.

Boston, Massachusetts

80 City Square    Boston, MA 02129-3742    P 617.912.9000    F 617.912.9001    www.caturano.com

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