Exhibit 16.1

[Grant Thornton LLP Letterhead]

October 19, 2007

U.S. Securities and Exchange Commission
Office of the Chief Accountant
100 F Street, NE
Washington, DC 20549

Re:	Kitty Hawk, Inc.
	File No. 001-32284

Dear Sir or Madam:

We have read Item 4.01 of Form 8-K of Kitty Hawk, Inc. dated October 17, 2007, and agree with the statements concerning our Firm therein.

Very truly yours,

/s/ Grant Thornton LLP

1717 Main Street
Suite 1500
Dallas, TX 75201
T 214.561.2300
F 214.561.2370
W www.grantthornton.com

Grant Thornton LLP
US Member of Grant Thornton International