Goff Backa Alfera & Company, LLC
Certified Public Accountants
July 28, 2006
Securities and Exchange Commission
100 F Street, N.E.
Washington, DC 20549
Commissioners:
We have read the statements made by Precision Aerospace Components, Inc. (copy attached), which we understand will be filed with the Securities and Exchange Commission, pursuant to Item 4.01 of Form 8-K, as part of the Form 8-K of Precision Aerospace Components Inc. dated July 28, 2006. We agree with the statements concerning our Firm in such Form 8-K.
Very Truly Yours,
Goff Backa Alfera & Company, LLC