Exhibit
16.1
June 12,
2010
Securities
and Exchange Commission
Washington,
DC 20549
Ladies
and Gentlemen:
We have
read Item 4.01 of Lapis Technologies, Inc.’s Form 8-K to be filed on July 15,
2010, and we agree with such statements insofar as they relate to our
firm.
/s/
Gvilli & Co.
Gvilli
& Co.
