[Crowe Horwath Letterhead]

January 28, 2009

Office of the Chief Accountant

Securities and Exchange Commission

100 F Street, N.E.

Washington, D.C.  20549

Ladies and Gentlemen:

We have read the comments made regarding us in Item 4 of Form 8-K of Hurco Companies, Inc., dated January 26, 2009 and filed January 28, 2009 as contained in the first, second and third paragraphs of Item 4, and are in agreement with those statements.

/s/ Crowe Horwath LLP

Crowe Horwath LLP

Indianapolis, Indiana

Cc:    Mr. Robert Cruickshank

         Audit Committee Chairman

         Hurco Companies, Inc.