2015 LINCOLN HIGHWAY
P.O. BOX 988
EDISON, NJ 08818-0988
PHONE: 732.287.1000
FAX: 732.287.3200
WWW.AMPER.COM
August 17, 2010
Securities and Exchange Commission
100 F Street, N.E.
Washington D.C. 20549-7561
Dear Sirs/Madams:
We have read Photomedex, Inc.’s statements included under Item 4.01 on its Form 8-K filed on August 17, 2010 and we agree with such statements concerning our firm.
/s/ Amper, Politziner & Mattia, LLP
NEW JERSEY: Bridgewater | Edison | Hackensack | Princeton | Wall NEW JERSEY: Bridgewater | Edison | Hackensack | Princeton | Wall NEW YORK: New York | Westchester PENNSYLVANIA: Philadelphia |  |