Certified Public Accountants | Business Consultants |
September 29, 2014
Securities and Exchange Commission
100 F Street N.E.
Washington, D.C. 20549
We have been furnished with a copy of the response to Item 4.01 of Form 8-K for the event that occurred on September 25, 2014, to be filed by our client, Espey Mfg. & Electronics Corp. We agree with the statements made in response to that Item insofar as they relate to our Firm.
Very truly yours,
/s/EFP Rotenberg, LLP
EFP Rotenberg, LLP
Rochester, New York
3 |