August
24, 2009
United
States Securities and Exchange Commission
100 F
Street NE
Washington,
D.C. 20549-4631
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Attention:
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Jeffrey
Gordon
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Staff
Accountant
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RE:
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Form 8-K Item 4.01 Filed August 21,
2009
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File
#1-32865
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Gentlemen:
The
undersigned is General Counsel of KSW, Inc. Today, we received your letter dated
August 21, 2009, concerning our Form 8-K filed on August 21, 2009.
This
letter will confirm my telephone conversation with Jeffrey Gordon on August 24,
2009, wherein I informed him that the Company has not dismissed J. H. Cohn, LLP
(“J. H. Cohn”). I stated that the 8-K only announced that the Company
had informed J. H. Cohn that its current engagement, which expires on September
30, 2009, would not be renewed thereafter. I stated that the Company
believes that J. H. Cohn is still its principal accountant.
I further
advised Mr. Gordon that the Company was endeavoring to engage a new principal
accountant by early September.
Mr.
Gordon then advised me that a revised 8-K need not be filed at this time, but
that when the engagement of a new principal accountant is announced, the Company
should announce in the 8-K that J. H. Cohn had been dismissed, effective
September 30, 2009. Mr. Gordon further advised that a new response
letter from J. H. Cohn, as required by Item 304(a)(3), should be filed at that
time.
The
Company will comply with Mr. Gordon’s instructions.
Page
2
United
States
Securities
and Exchange Commission
Attention: Jeffrey
Gordon
Staff
Accountant
August
24, 2009
The
Company has also received the enclosed letter from J. H. Cohn dated August 21,
2009. For the reasons set forth above, we do not believe the
statement that “the client-auditor relationship between KSW, Inc…and J. H. Cohn,
LLP has ceased” is correct.
Very
truly yours,
KSW,
INC.
/s/ James F. Oliviero
James F. Oliviero
James F. Oliviero
General
Counsel
JFO/at
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cc:
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Kalman
Kessler, CPA
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J.
H. Cohn, LLP
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Via
Fax – (888) 542-3291
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Office
of the Chief Accountant, Division of Corporation
Finance
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U.S.
Securities and Exchange Commission
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100
F Street NE
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Washington,
DC 20549-7561
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Via
Fax – (202) 772-9252
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encl.
