CPI Aerostructures (CVU) 8-K Changes in registrant's certifying accountant

Exhibit 16.1

GOLDSTEIN GOLUB KESSLER LLP

Certified Public Accountants and Consultants

June 21, 2004

Securities and Exchange Commission

450 Fifth Street, N.W.

Washington, D.C. 20549

Re:    CPI Aerostructures, Inc. (Commission File No.: 1-11398)

We have read Item 4 of the Form 8-K dated June 21, 2004 of CPI Aerostructures, Inc. and are in agreement with the statements contained therein except as follows:

We have no basis to agree or disagree with the statements of the registrant contained in item 4(b).

Sincerely,

/s/ Goldstein Golub Kessler LLP

Goldstein Golub Kessler LLP

cc: Mr. Edward J. Fred

1185 Avenue of the Americas Suite 500 New York, NY 10036-2606

TEL 212 372 1800 FAX 212 372 1801 www.ggkllp.com

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