Exhibit 16.1


March 11, 2005



Securities and Exchange Commission
Washington, D.C. 20549

Commissioners:

We have read Advanced Optics Electronics, Inc.'s statements included under Item
4.01 of its Form 8-K/A Amendment 2 for February 25, 2005 and we agree with such
statements concerning our firm.


/s/ SINGER LEWAK GREENBAUM & GOLDSTEIN LLP