Exhibit 16.1
May 9, 2014
Office of the Chief Accountant
Securities and Exchange Commission
100 F Street, N. E.
Washington, D.C. 20549
Ladies and Gentlemen:
We have read SCI Engineered Materials, Inc.’s statements included under Item 4.01 of its Form 8-K dated May 9, 2014 and we agree with such statements, except that we are not in a position to agree or disagree with the Company’s statements that the audit committee decided to engage GBQ Partners LLP to serve as the Company’s independent registered public accounting firm for the fiscal year December 31, 2014, and the statements made in the 6th paragraph.
Crowe Horwath LLP
Columbus, Ohio
cc: | Mr. Ed Ungar |
Audit Committee Chairman |
SCI Engineered Materials, Inc.