-----BEGIN PRIVACY-ENHANCED MESSAGE-----
Proc-Type: 2001,MIC-CLEAR
Originator-Name: webmaster@www.sec.gov
Originator-Key-Asymmetric:
 MFgwCgYEVQgBAQICAf8DSgAwRwJAW2sNKK9AVtBzYZmr6aGjlWyK3XmZv3dTINen
 TWSM7vrzLADbmYQaionwg5sDW3P6oaM5D3tdezXMm7z1T+B+twIDAQAB
MIC-Info: RSA-MD5,RSA,
 Vi1Fxl8r8qrHRFrEithJjhh/uIlZwmr9dQpBUryt2CDaUCzBoQLN8B5QjXZ6dCJg
 15HtlG8yB/gWFbLDvQS8QQ==

<SEC-DOCUMENT>0000700841-09-000038.txt : 20090716
<SEC-HEADER>0000700841-09-000038.hdr.sgml : 20090716
<ACCEPTANCE-DATETIME>20090716165035
ACCESSION NUMBER:		0000700841-09-000038
CONFORMED SUBMISSION TYPE:	8-K
PUBLIC DOCUMENT COUNT:		2
CONFORMED PERIOD OF REPORT:	20090713
ITEM INFORMATION:		Changes in Registrant's Certifying Accountant
ITEM INFORMATION:		Financial Statements and Exhibits
FILED AS OF DATE:		20090716
DATE AS OF CHANGE:		20090716

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			RCM TECHNOLOGIES INC
		CENTRAL INDEX KEY:			0000700841
		STANDARD INDUSTRIAL CLASSIFICATION:	SERVICES-HELP SUPPLY SERVICES [7363]
		IRS NUMBER:				951480559
		STATE OF INCORPORATION:			NV
		FISCAL YEAR END:			1231

	FILING VALUES:
		FORM TYPE:		8-K
		SEC ACT:		1934 Act
		SEC FILE NUMBER:	001-10245
		FILM NUMBER:		09948588

	BUSINESS ADDRESS:	
		STREET 1:		2500 MCCLELLAN AVENUE
		STREET 2:		STE 350
		CITY:			PENNSAUKEN
		STATE:			NJ
		ZIP:			08109-4613
		BUSINESS PHONE:		8563564500

	MAIL ADDRESS:	
		STREET 1:		2500 MCCLELLAN AVENUE
		STREET 2:		STE 350
		CITY:			PENNSAUKEN
		STATE:			NJ
		ZIP:			08109-4613
</SEC-HEADER>
<DOCUMENT>
<TYPE>8-K
<SEQUENCE>1
<FILENAME>form8kgt071609.htm
<DESCRIPTION>FORM8KGT071609
<TEXT>
<html>
    <head>
        <title></title>
    </head>

    <body style="FONT-SIZE: 12pt; FONT-FAMILY: 'TIMES NEW ROMAN'">
        <div style="WIDTH: 600px">
            <div title="EE+ Page Footer" style="MARGIN-TOP: 12pt">
                <p style="MARGIN-TOP: 0pt; FONT-SIZE: 12pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0in; TEXT-INDENT: 0px" align="left">&nbsp;</p>
            </div>

            <p style="MARGIN-TOP: 0pt; FONT-SIZE: 12pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0in; TEXT-INDENT: 0px" align="center"><b>UNITED STATES<br>
            &nbsp;<br>
             SECURITIES AND EXCHANGE COMMISSION</b></p>

            <p></p>

            <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0in; TEXT-INDENT: 0px" align="center"><b>WASHINGTON, DC</b> <b>20549</b></p>

            <p></p>

            <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0in; TEXT-INDENT: 0px" align="center">________<br>
            &nbsp;</p>

            <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0in; TEXT-INDENT: 0px" align="center"><b>FORM 8-K</b></p>

            <p></p>

            <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0in; TEXT-INDENT: 0px" align="center"><b>CURRENT REPORT<br>
            PURSUANT TO SECTION 13 OR 15(d) OF THE<br>
            SECURITIES EXCHANGE ACT OF 1934</b></p>

            <p></p>

            <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0in; TEXT-INDENT: 0px" align="center">Date of report (Date of earliest event reported): <u>July 13</u><u>, 200</u><u>9</u></p>

            <p></p>

            <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0in; TEXT-INDENT: 0px" align="center"><u>RCM Technologies, Inc.</u></p>

            <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0in; TEXT-INDENT: 0px" align="center">(Exact Name of Registrant as Specified in Charter)</p>

            <p></p>

            <table cellspacing="0" cellpadding="0" width="600" align="center" border="0">
                <tr>
                    <td style="PADDING-RIGHT: 0.08in; PADDING-LEFT: 0.08in; PADDING-BOTTOM: 0in; PADDING-TOP: 0in" valign="top" width="148">
                        <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0in; TEXT-INDENT: 0px" align="center"><u>Nevada</u><br>
                        (State or Other<br>
                        Jurisdiction of<br>
                        Incorporation)</p>
                    </td>

                    <td style="PADDING-RIGHT: 0.08in; PADDING-LEFT: 0.08in; PADDING-BOTTOM: 0in; PADDING-TOP: 0in" valign="top" width="148">
                        <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0in; TEXT-INDENT: 0px" align="center"><u>1-10245</u><br>
                        (Commission File<br>
                        Number)</p>
                    </td>

                    <td style="PADDING-RIGHT: 0.08in; PADDING-LEFT: 0.08in; PADDING-BOTTOM: 0in; PADDING-TOP: 0in" valign="top" width="148">
                        <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0in; TEXT-INDENT: 0px" align="center"><u>95-1480559</u></p>

                        <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0in; TEXT-INDENT: 0px" align="center">(I.R.S. Employer<br>
                        Identification No.)</p>
                    </td>
                </tr>
            </table>

            <p></p>

            <table cellspacing="0" cellpadding="0" width="600" border="0">
                <tr>
                    <td style="PADDING-RIGHT: 0.08in; PADDING-LEFT: 0.08in; PADDING-BOTTOM: 0in; PADDING-TOP: 0in" valign="bottom" width="380">
                        <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0in; TEXT-INDENT: 0px" align="center">2500 McClellan Avenue, Suite 350</p>
                    </td>

                    <td style="PADDING-RIGHT: 0.08in; PADDING-LEFT: 0.08in; PADDING-BOTTOM: 0in; PADDING-TOP: 0in" valign="bottom" width="45">&nbsp;</td>

                    <td style="PADDING-RIGHT: 0.08in; PADDING-LEFT: 0.08in; PADDING-BOTTOM: 0in; PADDING-TOP: 0in" valign="bottom" width="197">&nbsp;</td>
                </tr>

                <tr>
                    <td style="PADDING-RIGHT: 0.08in; PADDING-LEFT: 0.08in; PADDING-BOTTOM: 0in; PADDING-TOP: 0in; BORDER-BOTTOM: black 0.5pt solid" valign="bottom" width="380">
                        <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0in; TEXT-INDENT: 0px" align="center">Pennsauken, NJ</p>
                    </td>

                    <td style="PADDING-RIGHT: 0.08in; PADDING-LEFT: 0.08in; PADDING-BOTTOM: 0in; PADDING-TOP: 0in" valign="bottom" width="45">&nbsp;</td>

                    <td style="PADDING-RIGHT: 0.08in; PADDING-LEFT: 0.08in; PADDING-BOTTOM: 0in; PADDING-TOP: 0in; BORDER-BOTTOM: black 0.5pt solid" valign="bottom" width="197">
                        <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0in; TEXT-INDENT: 0px" align="center">08109-4613</p>
                    </td>
                </tr>

                <tr>
                    <td style="PADDING-RIGHT: 0.08in; BORDER-TOP: medium none; PADDING-LEFT: 0.08in; PADDING-BOTTOM: 0in; PADDING-TOP: 0in" valign="bottom" width="380">
                        <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0in; TEXT-INDENT: 0px" align="center">(Address of Principal Executive Offices)</p>
                    </td>

                    <td style="PADDING-RIGHT: 0.08in; PADDING-LEFT: 0.08in; PADDING-BOTTOM: 0in; PADDING-TOP: 0in" valign="bottom" width="45">&nbsp;</td>

                    <td style="PADDING-RIGHT: 0.08in; BORDER-TOP: medium none; PADDING-LEFT: 0.08in; PADDING-BOTTOM: 0in; PADDING-TOP: 0in" valign="bottom" width="197">
                        <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0in; TEXT-INDENT: 0px" align="center">(Zip Code)</p>
                    </td>
                </tr>
            </table>

            <p></p>

            <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0in; TEXT-INDENT: 0px" align="center">Registrant&rsquo;s telephone number, including area code: <u>(856) 356-4500</u></p>

            <p></p>

            <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0in; TEXT-INDENT: 0px" align="left"><font style="FONT-SIZE: 11pt">Check the appropriate box below if the Form&nbsp;8-K filing is intended to simultaneously satisfy the filing obligation of the registrant under any of the following provisions (see General Instruction A.2. below): </font></p>

            <table cellspacing="0" cellpadding="0" width="654" border="0">
                <tr>
                    <td valign="middle" width="29">&nbsp;</td>

                    <td valign="middle" width="624">&nbsp;</td>
                </tr>

                <tr>
                    <td valign="top" width="29">
                        <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0in; TEXT-INDENT: 0px" align="left"><font style="FONT-SIZE: 11pt">[</font> <font style="FONT-SIZE: 11pt">]</font></p>
                    </td>

                    <td valign="top" width="624">
                        <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0in; TEXT-INDENT: 0px" align="left"><font style="FONT-SIZE: 11pt">Written communications pursuant to Rule&nbsp;425 under the Securities</font> <font style="FONT-SIZE: 11pt">Act (17&nbsp;CFR&nbsp;230.425).</font></p>
                    </td>
                </tr>

                <tr>
                    <td valign="top" width="29">
                        <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0in; TEXT-INDENT: 0px" align="left"><font style="FONT-SIZE: 11pt">[</font> <font style="FONT-SIZE: 11pt">]</font></p>
                    </td>

                    <td valign="top" width="624">
                        <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0in; TEXT-INDENT: 0px" align="left"><font style="FONT-SIZE: 11pt">Soliciting material pursuant to Rule&nbsp;14a-12 under the Exchange Act (17&nbsp;CFR&nbsp;240.14a-12).</font></p>
                    </td>
                </tr>

                <tr>
                    <td valign="top" width="29">
                        <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0in; TEXT-INDENT: 0px" align="left"><font style="FONT-SIZE: 11pt">[</font> <font style="FONT-SIZE: 11pt">]</font></p>
                    </td>

                    <td valign="top" width="624">
                        <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0in; TEXT-INDENT: 0px" align="left"><font style="FONT-SIZE: 11pt">Pre-commencement communications pursuant to Rule&nbsp;14d-2(b) under the Exchange Act (17&nbsp;CFR&nbsp;240-14d-2(b)).</font></p>
                    </td>
                </tr>

                <tr>
                    <td valign="top" width="29">
                        <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0in; TEXT-INDENT: 0px" align="left"><font style="FONT-SIZE: 11pt">[</font> <font style="FONT-SIZE: 11pt">]</font></p>
                    </td>

                    <td valign="top" width="624">
                        <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0in; TEXT-INDENT: 0px" align="left"><font style="FONT-SIZE: 11pt">Pre-commencement communications pursuant to Rule&nbsp;13e-4(c) under the Exchange Act (17&nbsp;CFR&nbsp;240-13e-4(c)).</font></p>
                    </td>
                </tr>
            </table>

            <p></p>

            <p></p>

            <div title="EE+ Page Break" style="FONT-SIZE: 1pt; PAGE-BREAK-AFTER: always; WIDTH: 100%; HEIGHT: 1px">
                <hr width="100%" noshade>
            </div>

            <p style="MARGIN-TOP: 0pt; FONT-SIZE: 12pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 1in; TEXT-INDENT: -72px" align="left">&nbsp;</p>

            <p style="MARGIN-TOP: 0pt; FONT-SIZE: 12pt; MARGIN-BOTTOM: 0pt" align="left"><b>Item</b> <b>4</b><b>.0</b><b>1</b><b>.&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;</b> <b>Changes in Registrant</b><b>&rsquo;</b><b>s Certifying Accountant</b><b>.</b></p>

            <p></p>

            <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0in; TEXT-INDENT: 0px" align="left">(a)&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Previous Independent Registered Public Accounting Firm.</p>

            <p></p>

            <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0in; TEXT-INDENT: 0px" align="left">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(i)&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;On July 13, 2009, RCM Technologies, Inc. (the &ldquo;Company&rdquo;) dismissed Grant Thornton LLP (&ldquo;Grant Thornton&rdquo;) as its independent registered public accounting firm.<br>
            &nbsp;<br>
            &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(ii)&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;The reports of Grant Thornton on the Company&rsquo;s financial statements and financial statement schedule for the fiscal years ended December 27, 2008 and December 29, 2007 did not contain any adverse opinion or disclaimer of opinion and were not qualified or modified as to uncertainty, audit scope or accounting principles.<br>
            &nbsp;<br>
            &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(iii)&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;The Company&rsquo;s Audit Committee recommended and approved the decision to change independent registered public accounting firms.<br>
            &nbsp;<br>
            &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(iv)&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;In connection with the audits of the Company&rsquo;s financial statements for each of the two most recently completed fiscal years and through July 13, 2009, there have been no disagreements with Grant Thornton on any matter of accounting principles or practices, financial statement disclosure or auditing scope or procedure, which disagreement(s), if not resolved to the satisfaction of Grant Thornton, would have caused
            it to make reference to the subject matter of such disagreement(s) in connection with its report. During the same period, there were no reportable events as defined in Item 304(a)(1)(v) of Regulation S-K.<br>
            &nbsp;<br>
            &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(v)&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;The Company has requested that Grant Thornton furnish the Company with a letter addressed to the SEC stating whether it agrees with the above statements. Such letter is filed hereunder as Exhibit 16.1.<br>
            &nbsp;<br>
            (b)&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;New Independent Registered Public Accounting Firm.<br>
            &nbsp;</p>

            <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0in; TEXT-INDENT: 0px" align="left">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(i)&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;On July 13, 2009 and effective the same date, on the recommendation of the Company&rsquo;s Audit Committee, the Company engaged Amper, Politziner &amp; Mattia, LLP (&ldquo;Amper&rdquo;) as its independent registered public accounting firm to audit the Company&rsquo;s financial statements as of and for the fiscal year ending
            January 2, 2010 and to perform procedures related to the financial statements included in the Company&rsquo;s quarterly reports on Form 10-Q, beginning with the quarter ended June 27, 2009.<br>
            &nbsp;<br>
            &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(ii)&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;During the two most recent fiscal years and through July 13, 2009, the Company has not consulted with Amper regarding either the application of accounting principles to a specified transaction, either completed or proposed, or the type of audit opinion that might be rendered on the financial statements of the Company, or regarding any matters or reportable events described in Items 304(a)(2)(i) or (ii) of Regulation
            S-K.</p>

            <p></p>

            <div title="EE+ Page Break" style="FONT-SIZE: 1pt; PAGE-BREAK-AFTER: always; WIDTH: 100%; HEIGHT: 1px">
                <hr width="100%" noshade>
            </div>

            <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0in; TEXT-INDENT: 0px" align="left"><b>Item 9.01.</b><b>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;</b> <b>Financial Statements and Exhibits.<br>
            &nbsp;</b></p>

            <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0in; TEXT-INDENT: 0px" align="left">(a) Financial Statements of Businesses Acquired.<br>
            &nbsp;</p>

            <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0in; TEXT-INDENT: 0px" align="left">None.<br>
            &nbsp;<br>
            (b) Pro Forma Financial Information.<br>
            &nbsp;</p>

            <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0in; TEXT-INDENT: 0px" align="left">None.<br>
            &nbsp;</p>

            <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0in; TEXT-INDENT: 0px" align="left">(c) Shell Company Transactions.<br>
            &nbsp;</p>

            <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0in; TEXT-INDENT: 0px" align="left">None.<br>
            &nbsp;</p>

            <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0in; TEXT-INDENT: 0px" align="left">(d) Exhibits.<br>
            &nbsp;</p>

            <table cellspacing="0" cellpadding="0" width="600" border="0">
                <tr>
                    <td style="PADDING-RIGHT: 0.07in; PADDING-LEFT: 0.07in; PADDING-BOTTOM: 0in; PADDING-TOP: 0in" valign="top" width="151">
                        <p style="MARGIN-TOP: 0pt; FONT-SIZE: 12pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0in; TEXT-INDENT: 0px" align="left">Exhibit Number</p>
                    </td>

                    <td style="PADDING-RIGHT: 0.07in; PADDING-LEFT: 0.07in; PADDING-BOTTOM: 0in; PADDING-TOP: 0in" valign="top" width="487">&nbsp;</td>
                </tr>

                <tr style="HEIGHT: 27pt">
                    <td style="PADDING-RIGHT: 0.07in; PADDING-LEFT: 0.07in; PADDING-BOTTOM: 0in; PADDING-TOP: 0in" valign="top" width="151">
                        <p style="MARGIN-TOP: 0pt; FONT-SIZE: 12pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0in; TEXT-INDENT: 0px" align="left">16.1</p>
                    </td>

                    <td style="PADDING-RIGHT: 0.07in; PADDING-LEFT: 0.07in; PADDING-BOTTOM: 0in; PADDING-TOP: 0in" valign="top" width="487">
                        <p style="MARGIN-TOP: 0pt; FONT-SIZE: 12pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0in; TEXT-INDENT: 0px" align="left">Letter from Grant Thornton LLP to the Securities and Exchange Commission regarding change in certifying accountants.</p>
                    </td>
                </tr>
            </table>

            <p></p>

            <div title="EE+ Page Footer" style="MARGIN-TOP: 12pt">
                &nbsp;
            </div>
            <!-- PAGE BREAK  -->

            <div title="EE+ Page Break" style="FONT-SIZE: 1pt; PAGE-BREAK-AFTER: always; WIDTH: 100%; HEIGHT: 1px">
                <hr>
            </div>

            <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0in; TEXT-INDENT: 0px" align="center"><b>SIGNATURES</b></p>

            <p></p>

            <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0in; TEXT-INDENT: 36px" align="left">Pursuant to the requirements of the Securities Exchange Act of 1934, the Registrant has duly caused this report to be signed on its behalf by the undersigned hereunto duly authorized.</p>

            <p></p>

            <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 2.5in; TEXT-INDENT: 36px" align="left"><b>RCM TECHNOLOGIES, INC.</b></p>

            <p></p>

            <table style="MARGIN-LEFT: 2.9in" cellspacing="0" cellpadding="0" width="320" border="0">
                <tr>
                    <td style="PADDING-RIGHT: 0.07in; PADDING-LEFT: 0.07in; PADDING-BOTTOM: 0in; PADDING-TOP: 0in" valign="bottom" width="42">
                        <p style="MARGIN-TOP: 0pt; FONT-SIZE: 12pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0in; TEXT-INDENT: 0px" align="left">By:</p>
                    </td>

                    <td style="PADDING-RIGHT: 0.07in; PADDING-LEFT: 0.07in; PADDING-BOTTOM: 0in; PADDING-TOP: 0in; BORDER-BOTTOM: black 0.5pt solid" valign="bottom" width="270">
                        <p style="MARGIN-TOP: 0pt; FONT-SIZE: 12pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0in; TEXT-INDENT: 0px" align="left">/s/ Kevin D. Miller</p>
                    </td>
                </tr>

                <tr>
                    <td style="PADDING-RIGHT: 0.07in; PADDING-LEFT: 0.07in; PADDING-BOTTOM: 0in; PADDING-TOP: 0in" valign="bottom" width="42">&nbsp;</td>

                    <td style="PADDING-RIGHT: 0.07in; BORDER-TOP: medium none; PADDING-LEFT: 0.07in; PADDING-BOTTOM: 0in; PADDING-TOP: 0in" valign="bottom" width="270">
                        <p style="MARGIN-TOP: 0pt; FONT-SIZE: 12pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0in; TEXT-INDENT: 0px" align="left">Kevin D. Miller</p>
                    </td>
                </tr>

                <tr>
                    <td style="PADDING-RIGHT: 0.07in; PADDING-LEFT: 0.07in; PADDING-BOTTOM: 0in; PADDING-TOP: 0in" valign="bottom" width="42">&nbsp;</td>

                    <td style="PADDING-RIGHT: 0.07in; PADDING-LEFT: 0.07in; PADDING-BOTTOM: 0in; PADDING-TOP: 0in" valign="bottom" width="270">
                        <p style="MARGIN-TOP: 0pt; FONT-SIZE: 12pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0in; TEXT-INDENT: 0px" align="left">Chief Financial Officer, Treasurer and<br>
                        Secretary</p>
                    </td>
                </tr>
            </table>

            <p></p>

            <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0in; TEXT-INDENT: 0px" align="left">Dated: July 16, 2009</p>

            <div title="EE+ Page Footer" style="MARGIN-TOP: 12pt">
                &nbsp;
            </div>
            <!-- PAGE BREAK  -->

            <div title="EE+ Page Break" style="FONT-SIZE: 1pt; PAGE-BREAK-AFTER: always; WIDTH: 100%; HEIGHT: 1px">
                <hr>
            </div>

            <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0in; TEXT-INDENT: 0px" align="center">EXHIBIT INDEX</p>

            <p></p>

            <table cellspacing="0" cellpadding="0" width="600" border="0">
                <tr>
                    <td style="PADDING-RIGHT: 0.07in; PADDING-LEFT: 0.07in; PADDING-BOTTOM: 0in; PADDING-TOP: 0in" valign="top" width="151">
                        <p style="MARGIN-TOP: 0pt; FONT-SIZE: 12pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0in; TEXT-INDENT: 0px" align="left">Exhibit Number</p>
                    </td>

                    <td style="PADDING-RIGHT: 0.07in; PADDING-LEFT: 0.07in; PADDING-BOTTOM: 0in; PADDING-TOP: 0in" valign="top" width="487">
                        <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0in; TEXT-INDENT: 0px" align="center">Exhibit Title</p>
                    </td>
                </tr>

                <tr style="HEIGHT: 20.3pt">
                    <td style="PADDING-RIGHT: 0.07in; PADDING-LEFT: 0.07in; PADDING-BOTTOM: 0in; PADDING-TOP: 0in" valign="top" width="151">
                        <p style="MARGIN-TOP: 0pt; FONT-SIZE: 12pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0in; TEXT-INDENT: 0px" align="left">16.1</p>
                    </td>

                    <td style="PADDING-RIGHT: 0.07in; PADDING-LEFT: 0.07in; PADDING-BOTTOM: 0in; PADDING-TOP: 0in" valign="top" width="487">
                        <p style="MARGIN-TOP: 0pt; FONT-SIZE: 12pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0in; TEXT-INDENT: 0px" align="left">Letter from Grant Thornton LLP to the Securities and Exchange Commission regarding change in certifying accountants.</p>
                    </td>
                </tr>
            </table>

            <p></p>

            <div title="EE+ Page Footer" style="MARGIN-TOP: 12pt">
                <p style="MARGIN-TOP: 0pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0in; TEXT-INDENT: 0px" align="left">&nbsp;</p>
            </div>
        </div>
    </body>
</html>

</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>EX-16
<SEQUENCE>2
<FILENAME>letfromgt071609.htm
<DESCRIPTION>LETTER FROM GRANT THORNTON LLP
<TEXT>
<html>
    <head>
        <title></title>
    </head>

    <body style="FONT-SIZE: 11pt; FONT-FAMILY: 'GARAMOND'">
        <div style="WIDTH: 600px">
            <p></p>

            <div title="EE+ Page Header" style="MARGIN-BOTTOM: 12pt">
                &nbsp;
            </div>

            <p style="MARGIN-TOP: 0pt; FONT-SIZE: 11pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0in; TEXT-INDENT: 0px; FONT-FAMILY: 'GARAMOND'" align="left">Grant Thornton LLP<br>
            2001 Market Street, Suite 3100</p>

            <p style="MARGIN-TOP: 0pt; FONT-SIZE: 11pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0in; TEXT-INDENT: 0px; FONT-FAMILY: 'GARAMOND'" align="left">Philadelphia, PA 19103-7080<br>
            T 215.561.4200</p>

            <p style="MARGIN-TOP: 0pt; FONT-SIZE: 11pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0in; TEXT-INDENT: 0px; FONT-FAMILY: 'GARAMOND'" align="left">F 215.561.1066</p>

            <p style="MARGIN-TOP: 0pt; FONT-SIZE: 11pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0in; TEXT-INDENT: 0px; FONT-FAMILY: 'GARAMOND'" align="left">www.GrantThornton.com<br>
            &nbsp;<br>
            &nbsp;<br>
            &nbsp;</p>

            <table cellspacing="0" cellpadding="0" width="600" border="0">
                <tr>
                    <td valign="top" width="385">
                        <p style="MARGIN-TOP: 0pt; FONT-SIZE: 11pt; MARGIN-BOTTOM: 14.2pt; MARGIN-LEFT: 0in; TEXT-INDENT: 0px; FONT-FAMILY: 'GARAMOND'" align="left">July 16, 2009</p>

                        <p style="MARGIN-TOP: 0pt; FONT-SIZE: 11pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0in; TEXT-INDENT: 0px; FONT-FAMILY: 'GARAMOND'" align="left">U.S. Securities and Exchange Commission<br>
                        Office of the Chief Accountant<br>
                        100 F Street, NE</p>

                        <p style="MARGIN-TOP: 0pt; FONT-SIZE: 11pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0in; TEXT-INDENT: 0px; FONT-FAMILY: 'GARAMOND'" align="left">Washington, DC 20549</p>
                    </td>
                </tr>

                <tr style="HEIGHT: 20.9pt">
                    <td valign="bottom" width="385">&nbsp;</td>
                </tr>

                <tr style="HEIGHT: 12.7pt">
                    <td valign="top" width="385">&nbsp;</td>
                </tr>
            </table>

            <p></p>

            <p style="MARGIN-TOP: 0pt; FONT-SIZE: 11pt; MARGIN-BOTTOM: 0pt; MARGIN-LEFT: 0in; TEXT-INDENT: 0px; FONT-FAMILY: 'GARAMOND'" align="left">Re: RCM Technologies, Inc.</p>

            <p></p>

            <p style="MARGIN-TOP: 0pt; FONT-SIZE: 11pt; MARGIN-BOTTOM: 14.2pt; MARGIN-LEFT: 0in; TEXT-INDENT: 0px; FONT-FAMILY: 'GARAMOND'" align="left">File No. 1-10245</p>

            <p></p>

            <p style="MARGIN-TOP: 0pt; FONT-SIZE: 11pt; MARGIN-BOTTOM: 14.2pt; MARGIN-LEFT: 0in; TEXT-INDENT: 0px; FONT-FAMILY: 'GARAMOND'" align="left">&nbsp;</p>

            <p style="MARGIN-TOP: 0pt; FONT-SIZE: 11pt; MARGIN-BOTTOM: 14.2pt; MARGIN-LEFT: 0in; TEXT-INDENT: 0px; FONT-FAMILY: 'GARAMOND'" align="left">Dear Sir or Madam:</p>

            <p style="MARGIN-TOP: 0pt; FONT-SIZE: 11pt; MARGIN-BOTTOM: 14.2pt; MARGIN-LEFT: 0in; TEXT-INDENT: 0px; FONT-FAMILY: 'GARAMOND'" align="left"><br>
            We have read Item 4.01 of Form 8-K of RCM Technologies, Inc. dated July 13, 2009, and agree with the statements concerning our Firm contained therein.<br>
            </p>

            <p style="MARGIN-TOP: 0pt; FONT-SIZE: 11pt; MARGIN-BOTTOM: 14.2pt; MARGIN-LEFT: 0in; TEXT-INDENT: 0px; FONT-FAMILY: 'GARAMOND'" align="left">Very truly yours,</p>

            <p style="MARGIN-TOP: 0pt; FONT-SIZE: 11pt; MARGIN-BOTTOM: 14.2pt; MARGIN-LEFT: 0in; TEXT-INDENT: 0px; FONT-FAMILY: 'GARAMOND'" align="left">/s/ Grant Thornton LLP<br>
            Grant Thornton LLP<br>
            &nbsp;</p>

            <p></p>
        </div>
    </body>
</html>

</TEXT>
</DOCUMENT>
</SEC-DOCUMENT>
-----END PRIVACY-ENHANCED MESSAGE-----
