March 4, 2005 Stop 03-06 Mr. John J. Cousins Vice President, Finance Advanced Optics Electronics, Inc. 8301 Washington N.E., Suite 5 Albuquerque, NM 87113 Re: 	Advanced Optics Electronics, Inc. 	SECPS Letter dated February 25, 2005 	SEC File No. 0-24511 Dear Mr. John J. Cousins: The staff has received a SECPS letter from Singer Lewak Greebaum & Goldstein LLP notifying the Chief Accountant of the Commission that the registrant`s auditor/client relationship with Advanced Optics Electronics, Inc. has ceased. Pursuant to our telephone conversation of Friday, March 4, 2005, this letter is to inform you that the subject 8-K should be filed immediately. The filing was due on the fourth day following the date the relationship with Singer Lewak Greenbaum & Goldstein LLP ceased. The disclosure requirements of the Item 4 Form 8-K are described in Item 304 of Regulation S-K. In order for the former accountants to file the letter required by Item 304, a copy of the filing should be furnished to them as soon as possible. The registrant is required to provide such copy no later then the date on which the Form 8-K is filed with the Commission. 	Any questions regarding the above comments may be directed to myself at (202) 942-2812. 							Sincerely, 							Dennis C. Hult 							Staff Accountant ?? (..continued) Mr. John J. Cousins Advanced Optics Electronics, Inc. March 4, 2005 Page 2