Exhibit 16.1
      LETTER FROM PREDECESSOR INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM




U.S. Securities and Exchange Commission
100 F Street, NE
Washington, DC 20549-6010

Dear Ladies and Gentlemen:

         We are the predecessor  independent  registered  public accounting firm
for Espey Mfg. & Electronics  Corp.  (the  Company).  We have read the Company's
disclosure  set  forth  in  Item  4.01,  "Changes  in  Registrant's   Certifying
Accountant",  of the Company's Current Report on Form 8-K/A dated on October 13,
2009 (the  Current  Report)  and are in  agreement  with the  disclosure  in the
Current Report insofar as it pertains to our firm.



/s/ Rotenberg & Co. LLP

Rochester, New York
October 13, 2009