EXHIBIT 16.1
| February 26, 2010 |
Office of the Chief Accountant
PCAOB Letter File
U. S. Securities and Exchange Commission
100 F Street, NE
Washington, DC 20549
Re: Lattice, Incorporated File 000-10690
Dear Sir:
We have read Item 4.01 of Form 8-K of Lattice Incorporated, dated January 6, 2010 and agree with the statements concerning our Firm contained therein.
| Very truly yours, | |||
| /s/ Demetrius & Company, L.L.C. | |||