Tufco (TFCO) 8-K/A Changes in Registrant.s Certifying Accountant

EXHIBIT 16.1

Deloitte & Touche LLP

555 E. Wells Street, Suite 1400

Milwaukee, Wl 53202-3824

USA

Tel: +1 414 271 3000

www.deloitte.com

March 26, 2007

Securities and Exchange Commission
100 F Street, N.E.
Washington, D.C. 20549-7561

Dear Sirs/Madams:

We have read Item 4.01 of Tufco Technologies, Inc. Form 8-K dated March 23, 2007, and we have the following comments:

1.	We agree with the statements made in the first sentence of paragraphs one and five and the entire second and third paragraphs.
2.	We have no basis on which to agree or disagree with the statements made in the second sentence of the first and fifth paragraphs or the fourth paragraph.

Yours truly,

/s/ Deloitte & Touche LLP

Member of
Deloitte Touche Tohmatsu