EXHIBIT 18.1

March 10, 2008

Mrs. Linda Blake, Chief Financial Officer
Sigmatron International, Inc.
Elk Grove Village, Illinois 60007

Dear Mrs. Blake:

As stated in Note E to the condensed financial statements of Sigmatron
International, Inc., for the three and nine months ended January 31, 2008, the
Company changed the date of their annual goodwill impairment test under
Statement of Financial Accounting Standards No. 142 ("FAS 142"), Goodwill and
Other Intangible Assets, from the last day of the fiscal year to the first day
of the fourth fiscal quarter. According to management of the Company, the change
was preferable in the circumstances for the following reasons:

     (1)  The impairment test procedures may be carried out during the fourth
          quarter and up to the filing of the Company's Form 10-K, which will
          allow the Company additional time to complete the required analysis
          under FAS 142.

     (2)  The change will not delay, accelerate or avoid an impairment charge.

At your request, we have reviewed and discussed with you the circumstances and
the business judgment and planning that formulated your basis to make this
change in accounting principle.

It should be understood that criteria have not been established by the Financial
Accounting Standards Board for selecting from among the alternative accounting
principles that exist in this area. Further, the American Institute of Certified
Public Accountants has not established the standards by which an auditor can
evaluate the preferability of one accounting principle among a series of
alternatives. However, for purposes of the Company's compliance with the
requirements of the Securities and Exchange Commission, we are furnishing this
letter.

Based on our review and discussion, we concur with management's judgment that
the newly adopted accounting principle described in Note E is preferable in the
circumstances. In formulating this position, we are relying on management's
business planning and judgment, which we do not find to be unreasonable. Because
we have not audited any financial statements of Sigmatron International, Inc. as
of any date or for any period subsequent to April 30, 2007, we express no
opinion on the financial statements for the three and nine months ended January
31, 2008.

Very truly yours,


/s/ BDO Seidman, LLP