Exhibit 16.1
September 30, 2004
Securities and Exchange Commission
450 Fifth Street, N.W.
Washington, DC 20549
Gentlemen:
We have read Item 4.01 of Form 8-K dated September 24, 2004, of REMEC, Inc. and are in agreement with the statements contained in the paragraphs one, two, four, five, six, seven and nine therein.
In addition, we have no basis to agree or disagree with other statements of the registrant contained in paragraphs three, eight or ten of Item 4.01 of the above referenced filing.
/s/ Ernst & Young LLP