Aisystems, Inc. (fka ASYI)

[Keech63]

No letter of audit needed, Per the SEC website:

http://www.sec.gov/investor/pubs/aboutauditors.htm

How Can I Find Out Who Audits a Particular Company?

The best way to identify the auditor of a publicly traded company is to check the company's most recent filings using our EDGAR database of corporate filings. You'll find the identity of the company's auditor in its annual report on Form 10-K. Look for the "Accountant's Report" under Item 8 of the Form 10-K.

Per The most recent 10K
http://www.sec.gov/Archives/edgar/data/1328769/000121390012002785/f10k2011_aisystems.htm

[img]Principal Accountant Fees and Services

Audit Fees

The aggregate fees billed by our independent auditors, Meyers Norris Penny LLP and Michael T. Studer CPA P.C. respectively for professional services rendered for the audit of our annual financial statements included for the years ended December 31, 2010 and 2011 were $45,000 and $35,000, respectively.[/img]