Exhibit 16.1

Securities and Exchanges Commission
100 F Street, N.E.
Washington, DC 20549
United States of America May 26, 2006

Dear Ladies and Gentlemen

We have read Item 4.01 of Form 8-K dated May 26, 2006 of Bookham, Inc. and are in agreement with the statements contained in the first sentence of the first paragraph, and the second, third and fourth paragraphs, and the first sentence of the fifth paragraph, under Item 4.01 on page 2 therein. We have no basis to agree or disagree with other statements of the registrant contained therein.

Regarding the registrant’s statements concerning the lack of internal controls to prepare financial statements, included in the fourth paragraph, under Item 4.01 on page 2 therein, we had considered such matters in determining the nature, timing and extent of procedures performed in our audit of the registrant’s fiscal 2005 consolidated financial statements.

/s/ Ernst & Young LLP