EXHIBIT 99.1
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ACCOUNTANT'S AWARENESS LETTER




Securities and Exchange Commission
450 Fifth Street, N.W.
Washington, D.C.  20549


We  are  aware that our reports dated April 29, 2005, July 29, 2005 and November
2,  2005  on  our  reviews  of  the  interim  financial  statements  of  Orbit
International  Corp.  and  Subsidiaries  as of March 31, 2005, June 30, 2005 and
September  30,  2005  and  for  the three-month periods ended March 31, 2005 and
2004, the three and six-month periods ended June 30, 2005 and 2004 and the three
and  nine-month  periods  ended  September 30, 2005 and 2004 and included in the
Company's  Form  10-QSB for the quarters ended March 31, 2005, June 30, 2005 and
September  30,  2005  are  incorporated  by  reference in Amendment No. 1 to the
Company's Registration Statement on Form S-3.  Pursuant to Rule 436(c) under the
Securities  Act  of  1933,  this  report should not be considered as part of the
Registration  Statements  prepared  or  certified  by  us  within the meaning of
Sections  7  and  11  of  that  Act.


/s/ Goldstein Golub Kessler LLP
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Goldstein Golub Kessler LLP

New  York,  New  York
January  10,  2006