Exhibit 16.1

[DE LEON & COMPANY, P.A.]

January 22, 2009

Securities and Exchange Commission

100 F Street, N.E.

Washington, D.C.  20549

RE:	Commission File #001-04978
	Solitron Devices, Inc.

We have read the form 8-K of Solitron Devices, Inc. dated on or about January 22, 2009. We agree with such filing under item 4.01(a) as it regards our firm.  We have no basis to agree or disagree with item (b).

Sincerely,

/s/ DeLeon & Company, P.A.

De Leon & Company, P.A.

Certified Public Accountants