Exhibit 16

                                AJ. ROBBINS, P.C.
                          CERTIFIED PUBLIC ACCOUNTANTS
                              216 SIXTEENTH STREET
                                    SUITE 600
                             DENVER, COLORADO 80202




October 24, 2007


United States Securities and
  Exchange Commission
100 F Street, N.E.
Washington, D.C. 20549

         Re:      Universal Detection Technology


Dear Sir/Madam:

         We have read Item 4.01 of the form 8-K Universal Detection Technology,
dated October 19, 2007 regarding the recent change of auditors. We agree with
such statement made regarding our firm. We have no basis to agree or disagree
with other statements made under Item 4.01.


Very truly yours,

AJ. Robbins, PC



by  /s/ Richard Fleischman
    ------------------------
    Richard Fleischman, CPA