Exhibit 99.1

March 17, 2008

ENGlobal Corporation

Ladies and Gentlemen:

Pursuant to Rule 12b-25 of the General Rules and Regulations under the
Securities Exchange Act of 1934, we inform you that we have been furnished a
copy of Form 12b-25, to be filed by ENGlobal Corporation on or about March 17,
2008, which contains notification of the registrant's inability to timely file
its Form 10-K by March 17, 2008. We have read the Company's statements contained
in Part III therein and we agree with the stated reason as to why we have been
unable to complete our audit and report on the Company's consolidated financial
statements for the year ended December 31, 2007, to be included in its Form
10-K.

Very truly yours,

/s/ Hein & Associates LLP