Exhibit 16
[SQUAR, MILNER, MIRANDA & WILLIAMSON LETTERHEAD]
December 7, 2006
Securities and Exchange Commission
100 F Street, NE
Washington, D.C. 20549
Commissioners:
We have read the statements made by REMEC, Inc. (copy attached), which we understand will be filed with the Commission, pursuant to Item 4 of Form 8-K, as part of the Company’s Form 8-K report to be filed for the month of December 2006. We agree with such statements made insofar as they relate to our Firm.
Very truly yours, |
/s/ Squar, Milner, Miranda & Williamson |
Squar, Milner, Miranda & Williamson |