EX-15 2 hrly10qa1-ex15.txt ACKNOWLEDGMENT LETTER Exhibit 15 INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM'S ACKNOWLEDGMENT LETTER We acknowledge the incorporation by reference in the Registration Statements of Herley Industries, Inc. on Form S-8 (File Nos. 333-71476 and 333-95327) of our review report dated September 12, 2006, included in this Quarterly Report on Form 10-Q/A (Amendment No.1) for the quarter ended April 30, 2006. Pursuant to Rule 436 under the Securities Act of 1933 (the "Act"), such report is not considered part of a registration statement prepared or certified by an accountant, or a report prepared or certified by an accountant within the meaning of Sections 7 and 11 of the Act. /s/ Marcum & Kliegman LLP Marcum & Kliegman LLP Melville, New York September 14, 2006