Exhibit 16.1
December 21, 2005
U.S. Securities and Exchange Commission
Office of the Chief Accountant
100 F Street, NE
Washington, DC 20549
Re: | Reptron Electronics, Inc. |
File No. 000-23426
Dear Sir or Madam:
We have read Item 4.01 of Form 8-K of Reptron Electronics, Inc., dated December 21, 2005, and agree with the statements concerning our Firm contained therein.
Very truly yours,
/s/ Grant Thornton LLP