EXHIBIT 16.1



December 1, 2003


Securities and Exchange Commission
450 Fifth Street, N.W.
Washington, D.C. 20549

         Re:  DHB Industries, Inc. (the "Company")

Dear Sir or Madam:

We have read Item 4 of Form 8-K/A #4 dated  August 20,  2003 of DHB  Industries,
Inc. as filed with the Securities and Exchange Commission, November 25, 2003 and
are in agreement  with the  statements  contained  therein  concerning our firm,
except as follows:


     o   With  respect to the first two  sentences of paragraph 4, on August 13,
         2003,  during a conference  call to discuss the June 30, 2003 quarterly
         filing,  we did inform the Chair of the Company's  Audit Committee that
         we had  noted  certain  matters  involving  internal  control  that  we
         considered material weaknesses including,  but not limited to, the lack
         of  disclosure  of related  party  transactions.  We informed the Audit
         Committee  Chair  that a  material  weakness  letter  would  be  issued
         imminently. The letter was provided to the Company on August 20, 2003.

     o   The statement in the third  paragraph  concerning the Company's lack of
         internal control to prepare  financial  statements was considered by us
         in determining the nature, timing and extent of procedures performed in
         our audit of the Company's 2002 consolidated financial statements.



Very truly yours,



/s/ GRANT THORNTON LLP