Exhibit No. 16
[Letterhead of Feldman, Sherb, Horowitz & Co., P.C.]
May 30, 2000
Securities and Exchange Commission
450 5th Street N.W.
Washington, D.C. 20549
Gentlemen :
We have been furnished with of a copy of the response to Item 4 of Form 8-K for
the event that occurred on May 24, 2000, to be filed by our former client,
Mikron Instrument Company, Inc. We agree with the statements made in response to
that item insofar as they relate to our firm.
Very truly yours,
/s/ Feldman, Sherb, Horowitz & Co., P.C.
Feldman, Sherb, Horowitz & Co., P.C.