Exhibit 16.1

Accountants and Business Advisors

December 4, 2007

U.S. Securities and Exchange Commission
Office of the Chief Accountant
100 F Street, NE
Washington, DC 20549

Re: Environmental Tectonics Corporation
File No. 1-10655

Dear Sir or Madam:

We have read Item 4.01 of Form 8-K of Environmental Tectonics Corporation dated December 4, 2007, and agree with the statements concerning our Firm contained therein.

Very truly yours,

2001 Market Street, Suite 3100
Two Commerce Square
Philadelphia, PA 19103

T   215.561.4200

F   215.561.1066

W www.grantthornton.com

Grant Thornton LLP
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