EXHIBIT 16.1 PRICE WATERHOUSE LLP 2200 CHEMED CENTER 255 EAST FIFTH STREET CINCINNATI, OHIO 45202 April 4, 1996 Securities and Exchange Commission 450 Fifth Street, N.W. Washington, D.C. 20549 Ladies and Gentlemen: We have read Item 4 of LSI Industries Inc. Form 8-K dated March 29, 1996 and are in agreement with the statements contained in paragraphs 4(a), 4(c) and 4(d) therein. Yours very truly, Price Waterhouse LLP