Exhibit 16.1
October 23, 2009
U.S. Securities and Exchange Commission Office of the Chief Accountant | Audit— Tax— Advisory
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100 F Street, NE Washington, DC 20549 | Grant Thornton LLP 111 SW Columbia, Suite 800 Portland, OR 97201-5813
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Re: Schmitt Industries, Inc.
File No. 000-23996
Dear Sir or Madam:
We have read Item 4.01 of Form 8-K of Schmitt Industries, Inc. dated October 22, 2009 and agree with the statements concerning our Firm contained therein.
Very truly yours,
/s/ GRANT THORNTON LLP