EXHIBIT 16.1
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March 4, 2009


Securities and Exchange Commission
Washington, DC 20549


Commissioners:

We have read Signature Eyewear, Inc.'s statements included under Item 4.01 of
its Form 8-K filed on March 4, 2009, and we agree with such statements
concerning our firm.






/s/ CROWE HORWATH LLP
CROWE HORWATH LLP