Exhibit 16.1
Crowe Horwath LLP Independent Member Crowe Horwath International |
January 9, 2018
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 January 9, 2018, and are in agreement with those statements contained in the second sentence of the first paragraph of Item 4.01 and the second, third and fourth paragraphs of Item 4.01. However, we are not in a position to agree or disagree with statements made in the first sentence of the first paragraph of Item 4.01 and fifth paragraph of Item 4.01.
/s/ Crowe Horwath LLP
Crowe Horwath LLP
San Francisco, California
cc: | Mr. Gordon Almquist |
| Audit Committee Chairman | |
| Gigatronics Incorporated |