EXHIBIT 16.1

August 1, 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,

/s/ MARDEN HARRISON & KREUTER