Exhibit 16.1

July 26, 2007

Securities and Exchange Commission
100 F Street, N.W.
Washington, D.C. 20349

Ladies and Gentlemen:

We have  reviewed the  disclosures  made by KSW,  Inc.  (the  "Company")  in its
current report on Form 8-K which is to be filed with the Securities and Exchange
Commission ("SEC").

Pursuant to Item  304(a)(3)  of  Regulation  S-K, we are required to furnish the
Company with a letter  addressed to the SEC stating whether or not we agree with
the statements  made by the Company in the Form 8-K regarding our replacement as
the independent  registered public  accounting firm of the Company,  and if not,
stating the respects in which we do not agree.

We agree with the  statements  made by the  Company  with  respect to us in Item
4.01(a) of the Form 8-K regarding our replacement as the independent  registered
public accounting firm of the Company.

Very truly yours,

MARDEN HARRISON & KREUTER

/s/ MARDEN HARRISON & KREUTER