4474 Munson Street NW | Suite 402 | Canton, Ohio 44718
P 330.966.9400 F 330.966.9401 W maloneynovotny.com
May 12, 2010 | Exhibit 99(a) |
Securities and Exchange Commission
Office of the Chief Accountant
100 F Street, NE
Washington, DC 20549
Dear Sir or Madam:
We have read Item 4.01 of SCI Engineered Materials, Inc.'s Form 8-K to be filed with the Commission on or about May 13, 2010, and we agree with the statements concerning our firm contained therein.
We have no basis to agree or disagree with any other matters reported therein.
Sincerely,
/s/ Maloney + Novotny LLC
Maloney + Novotny LLC
Canton, Ohio
Business Advisors and Certified Public Accountants
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