Deloitte

Deloitte & Touche LLP

Stamford Harbor Park

333 Ludlow Street

Stamford, CT 06802-6982

USA

Tel: 203-708.4000

Fax: 203-708-4797

www.deloifte.com

June 16, 2008

Securities and Exchange Commission

100 F Street, N.E.

Washington, D.C. 20549-7561

Dear Sirs/Madams:

We have read Item 4.01 of Cenveo, Inc.'s Form 8-K dated June 13, 2008, and have the following comments:

1.   We agree with the statements made in Item 4.01 (a) (i), (ii), (iv), (v), and (vi).

2.   We have no basis on which to agree or disagree with the statements made in Item 4.01 (a) (iii) and Item 4.01 (b) (i) and (ii).

Very truly,

/s/Deloitte & Touche LLP

Member of

Deloitte Touche Tohmatsu