Elecsys 8-K Changes in registrant's certifying accountant

[ERNST & YOUNG LETTERHEAD]




August 16, 2004






Securities and Exchange Commission
450 Fifth Street, N.W.
Washington, DC  20549

Gentlemen:

We have read Item 4 of Form 8-K dated August 16, 2004, of Elecsys Corporation and are
in agreement with the statements contained in the first through third and fifth
paragraphs on page one therein.  We have no basis to agree or disagree with other
statements of the registrant contained therein.


                                                /s/ Ernst & Young