Exhibit 16


                                             Arthur Andersen LLP
                                             1909 Charter Lane
                                             Lancaster, PA  17601


May 23, 2002




Office of the Chief Accountant
Securities and Exchange Commission
450 Fifth Street, N.W.
Washiington, D.C.  20549

Dear Sir/Madam:

We have read the first,  second and third  paragraphs  of Item 4 included in the
Form 8-K dated May 21,  2002 of Herley  Industries,  Inc.  to be filed  with the
Securities  and Exchange  Commission  and are in agreement  with the  statements
contained therein.

Very truly yours,


/s/  Arthur Andersen LLP




cc:  Mr. Anello C. Garefino, CFO
      Herley Industries, Inc.