Exhibit
16.1
March
22,
2006
Office
of
the Chief Accountant
Securities
and Exchange Commission
100F
street, N.E.
Washington,
D.C. 20549
Gentlemen:
We
have
read Item 4.02 included in the Form 8-K dated March 22, 2006 of WPCS
International Incorporated (Commission file No. 0-26277) filed with the
Securities and Exchange Commission and are in agreement with the statements
contained therein as they relate to our firm.