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Orion Energy Systems, Inc. – ‘8-K’ for 8/18/11 – EX-16.1

On:  Monday, 8/22/11, at 4:25pm ET   ·   For:  8/18/11   ·   Accession #:  950123-11-79122   ·   File #:  1-33887

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  As Of                Filer                Filing    For·On·As Docs:Size              Issuer               Agent

 8/22/11  Orion Energy Systems, Inc.        8-K:4,9     8/18/11    2:15K                                    RR Donnelley/FA

Current Report   —   Form 8-K
Filing Table of Contents

Document/Exhibit                   Description                      Pages   Size 

 1: 8-K         Current Report                                      HTML     17K 
 2: EX-16.1     Letter re: Change in Certifying Accountant          HTML      5K 


EX-16.1   —   Letter re: Change in Certifying Accountant


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  exv16w1  

Exhibit 16.1
August 22, 2011
U.S. Securities and Exchange Commission
Office of the Chief Accountant
100 F Street, NE
Washington, DC 20549
Re: Orion Energy Systems, Inc.
File No. 01-33887
Dear Sir or Madam:
We have read Item 4.01 of Form 8-K of Orion Energy Systems, Inc. dated August 22, 2011 and agree with the statements concerning our Firm contained therein.
Very truly yours,
/s/ GRANT THORNTON LLP


Dates Referenced Herein   and   Documents Incorporated by Reference

This ‘8-K’ Filing    Date    Other Filings
Filed on:8/22/114
For Period End:8/18/11
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Filing Submission 0000950123-11-079122   –   Alternative Formats (Word / Rich Text, HTML, Plain Text, et al.)

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