Exhibit 16.1
June 1, 2011
Securities and Exchange Commission
100 F Street, N.E.
Washington, D.C. 20549-7561
File Number 1-10655
Dear Sirs/Madams:
We have read Item 4.01 of Environmental Tectonics Corporation’s Form 8-K dated June 1, 2011 and we agree with the statements relating to Friedman LLP made under Item 4.01 concerning our firm.
Yours truly,
Friedman LLP