Exhibit 16.1

 

August 15, 2012

 

U.S. Securities and Exchange Commission

100 F Street, NE
Washington, DC 20549

 

Ladies and Gentlemen:

 

 

We have read the statements of Flux Power Holdings, Inc. pertaining to our firm included under Item 4.01 of Form 8-K dated August 15, 2012, and agree with such statements as they pertain to our firm. We are not in a position to agree or disagree with any other statements of the registrant contained therein.

 

 

/s/ Mayer Hoffman McCann P.C.