EXHIBIT 16.1
November 3, 2011
Office of the Chief Accountant
Securities and Exchange Commission
100 F Street, N. E.
Washington, D.C. 20549
Ladies and Gentlemen:
We have read the comments made regarding us in Item 4.01 of Form 8-K of Giga-tronics Incorporated dated November 3, 2011 and filed November 3, 2011, and are in agreement with those statements.
Very truly yours, /s/ Perry-Smith LLP San Francisco, CA |
cc: Mr. Ken Harvey
Audit Committee Chair
Giga-tronics Incorporated