Exhibit 16.1
January 3, 2008
Securities and Exchange Commission
100 F Street, N.E.
Washington, D.C. 20549-7561
Dear Sirs/Madams:
We have read Item 4 of II-VI Incorporated’s Form 8-K dated January 3, 2008, and have the following comments:
1. We agree with the statements made in item 4.01 (a) of the 8-K.
2. We have no basis on which to agree or disagree with the statements made in item 4.01(b) of the 8-K.
Yours truly,
/s/ Deloitte & Touche LLP
Pittsburgh, Pennsylvania