Exhibit 15.1

November 9, 2005


Aceto Corporation
Lake Success, New York

RE:     Registration Statements (No. 33-38679, No. 333-90929 and No. 333-110653)
        on Form S-8

With respect to the subject registration statements, we acknowledge our
awareness of the use therein of our report dated November 9, 2005 related to our
review of interim financial information for the three month period ended
September 30, 2005.

Pursuant to Rule 436 under the Securities Act of 1933 (the "Act"), such report
is not considered part of a registration statement prepared or certified by an
accountant, or report prepared or certified by an accountant within the meaning
of Sections 7 and 11 of the Act.


/s/ KPMG LLP


Melville, New York