Exhibit 15.1

November 8, 2006


Aceto Corporation
Lake Success, New York

We are aware that Aceto Corporation and subsidiaries has incorporated by
reference in its Registration Statements on Form S-8 (No. 33-38679, No.
333-90929, and No. 333-110653) our report dated November 8, 2006, relating to
the Company's unaudited interim consolidated financial statements appearing in
its quarterly report on Form 10-Q for the quarter ended September 30, 2006.
Pursuant to Regulation C under the Securities Act of 1933, that report is not
considered a part of the registration statement prepared or certified by our
firm or a report prepared or certified by our firm within the meaning of
Sections 7 and 11 of the Act. It should be noted that we have not performed any
procedures subsequent to November 8, 2006.


/s/ BDO SEIDMAN LLP

Melville, New York