EXHIBIT 16.1
July 26, 2010
U.S. Securities and Exchange Commission
Office of the Chief Accountant
100 F Street, N.E.
Washington, D.C. 20549-7561
File Number 1-6549
Dear Sirs/Madams:
We have read Item 4.01 of American Science and Engineering Inc.’s Form 8-K dated July 26, 2010 and we agree with the statements made concerning our firm. However, we wish to point out that the second sentence in the first paragraph reflects a Company interpretation rather than any formal communication from our firm.
We have no basis to agree or disagree with the other statements included in such Form 8-K.
Very truly yours,
/s/ Caturano and Company, Inc.
Caturano and Company, Inc.
Boston, Massachusetts