Exhibit 16.1
February 25, 2008
Office of the Chief Accountant
Securities and Exchange Commission
100 F Street, N.E.
Washington, DC 20549
Dear Sir/Madam:
We have read Item 4.01 of the Form 8-K dated February 25, 2008 of BTU International, Inc. and are in agreement with the statements contained in the first four paragraphs contained therein. We have no basis to agree or disagree with other statements of the registrant contained therein.
Very truly yours,
Vitale, Caturano & Company, Ltd.