EXHIBIT 16.1
March 31, 2006
Securities and Exchange Commission
100 F Street, N.E.
Washington, D.C. 20549
RE: Emtec, Inc.
We have read Item 4.01 of the Form 8-K dated March 29, 2006, of Emtec, Inc. and are in agreement with the statements contained in the first, second, third and fourth paragraphs on page 2, therein. We have no basis to agree or disagree with other statements of the registrant contained therein.
Yours truly,
/s/ Ernst & Young