Exhibit 16.1



Securities and Exchange Commission
Washington, D.C. 20549

September 13, 2000

Ladies and Gentlemen:

We were previously principal accountants for SPACEHAB, Incorporated (SPACEHAB,
Inc.) and, under the date of August 31, 2000, we reported on the consolidated
financial statements of SPACEHAB, Inc. and subsidiaries as of and for the years
ended June 30, 2000 and 1999.  On September 7, 2000, our appointment as
principal accountants was terminated.  We have read SPACEHAB, Inc.'s statements
included under Item 4 of its Form 8-K dated September 13, 2000, and we agree
with such statements, except that we are not in a position to agree or disagree
with SPACEHAB, Inc.'s statement that the change was recommended by the audit
committee and approved by the board of directors, acting through its executive
committee, or that Ernst & Young LLP was not engaged regarding the application
of accounting principles to a specified transaction or the type of audit opinion
that might be rendered on SPACEHAB Inc.'s consolidated financial statements.

Very truly yours,

KPMG LLP