Exhibit 16.1

Grant Thornton

Accountants and Business Advisors

May 12, 2006

U.S. Securities and Exchange Commission

Office of the Chief Accountant

100 F Street, NE

Washington, DC 20549

   Re: Refac Optical Group.

File No. 001-12776

Dear Sir:

We have read Item 4.01 of Form 8-K of Refac Optical Group dated May 10, 2006, and agree with the statements concerning our Firm contained therein.

Very truly yours,

/s/ Grant Thornton LLP

666 Third Avenue

New York, NY 10017-4057

T 212.599.0100

F 212.370.4520

W www.grantthornton.com

Grant Thornton LLP

US member of Grant Thornton International