<SEC-DOCUMENT>0000700841-19-000010.txt : 20190417
<SEC-HEADER>0000700841-19-000010.hdr.sgml : 20190417
<ACCEPTANCE-DATETIME>20190417161830
ACCESSION NUMBER:		0000700841-19-000010
CONFORMED SUBMISSION TYPE:	8-K
PUBLIC DOCUMENT COUNT:		2
CONFORMED PERIOD OF REPORT:	20190412
ITEM INFORMATION:		Changes in Registrant's Certifying Accountant
ITEM INFORMATION:		Financial Statements and Exhibits
FILED AS OF DATE:		20190417
DATE AS OF CHANGE:		20190417

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:			1229

	FILING VALUES:
		FORM TYPE:		8-K
		SEC ACT:		1934 Act
		SEC FILE NUMBER:	001-10245
		FILM NUMBER:		19753230

	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>form8kauditor041219.htm
<DESCRIPTION>FORM 8-K AUDITOR 4/12/19
<TEXT>
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    <div style="text-align: center; line-height: 13.7pt; font-family: &quot;Times New Roman&quot;,Times,serif; font-size: 11pt; font-weight: bold;">UNITED STATES</div>
    <div style="text-align: center; line-height: 13.7pt; font-size: 11pt;"><font style="font-family: &quot;Times New Roman&quot;,Times,serif; font-weight: bold;">SECURITIES AND EXCHANGE COMMISSION</font></div>
    <div style="text-align: center; line-height: 13.7pt; font-size: 11pt;"><font style="font-family: &quot;Times New Roman&quot;,Times,serif; font-weight: bold;">WASHINGTON, DC 20549</font></div>
    <div style="text-align: center; line-height: 13.7pt; font-size: 11pt;"><font style="font-family: &quot;Times New Roman&quot;,Times,serif;">________</font></div>
    <div style="line-height: 13.7pt; font-size: 11pt;"><br style="line-height: 13.7pt;">
    </div>
    <div style="text-align: center; line-height: 13.7pt; font-size: 11pt;"><font style="font-family: &quot;Times New Roman&quot;,Times,serif; font-weight: bold;">FORM 8-K</font></div>
    <div style="line-height: 13.7pt; font-size: 11pt;"><br style="line-height: 13.7pt;">
    </div>
    <div style="text-align: center; line-height: 13.7pt; font-size: 11pt;"><font style="font-family: &quot;Times New Roman&quot;,Times,serif; font-weight: bold;">CURRENT REPORT</font></div>
    <div style="text-align: center; line-height: 13.7pt; font-size: 11pt;"><font style="font-family: &quot;Times New Roman&quot;,Times,serif; font-weight: bold;">PURSUANT TO SECTION 13 OR 15(d) OF THE</font></div>
    <div style="text-align: center; line-height: 13.7pt; font-size: 11pt;"><font style="font-family: &quot;Times New Roman&quot;,Times,serif; font-weight: bold;">SECURITIES EXCHANGE ACT OF 1934</font></div>
    <div style="line-height: 13.7pt; font-size: 11pt;"><br style="line-height: 13.7pt;">
    </div>
    <div style="text-align: center; line-height: 13.7pt; font-size: 11pt;"><font style="font-family: &quot;Times New Roman&quot;,Times,serif;">Date of report (Date of earliest event reported): <font style="font-family: &quot;Times New
          Roman&quot;,Times,serif;"><u>April 12, 2019</u></font></font></div>
    <div style="line-height: 13.7pt; font-size: 11pt;"><br style="line-height: 13.7pt;">
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    <div style="text-align: center; line-height: 13.7pt; font-size: 11pt;"><font style="font-family: &quot;Times New Roman&quot;,Times,serif;"><font style="font-family: &quot;Times New Roman&quot;,Times,serif;"><u>RCM Technologies, Inc.</u></font></font></div>
    <div style="text-align: center; line-height: 13.7pt; font-size: 11pt;"><font style="font-family: &quot;Times New Roman&quot;,Times,serif;">(Exact Name of Registrant as Specified in Charter)</font></div>
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            <div style="text-align: center; line-height: 13.7pt; font-size: 11pt;"><u><font style="font-family: &quot;Times New Roman&quot;,Times,serif;"><font style="font-family: &quot;Times New Roman&quot;,Times,serif;">Nevada</font></font></u></div>
            <div style="text-align: center; line-height: 13.7pt; font-size: 11pt;"><font style="font-family: &quot;Times New Roman&quot;,Times,serif;">(State or Other</font></div>
            <div style="text-align: center; line-height: 13.7pt; font-size: 11pt;"><font style="font-family: &quot;Times New Roman&quot;,Times,serif;">Jurisdiction of</font></div>
            <div style="text-align: center; line-height: 13.7pt; font-size: 11pt;"><font style="font-family: &quot;Times New Roman&quot;,Times,serif;">Incorporation)</font></div>
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            <div style="line-height: 7.2pt; font-size: 11pt;"><font style="line-height: 7.2pt;">&#160;</font></div>
            <div style="text-align: center; line-height: 13.7pt; font-size: 11pt;"><u><font style="font-family: &quot;Times New Roman&quot;,Times,serif;"><font style="font-family: &quot;Times New Roman&quot;,Times,serif;">1-10245</font></font></u></div>
            <div style="text-align: center; line-height: 13.7pt; font-size: 11pt;"><font style="font-family: &quot;Times New Roman&quot;,Times,serif;">(Commission File</font></div>
            <div style="text-align: center; line-height: 13.7pt; font-size: 11pt;"><font style="font-family: &quot;Times New Roman&quot;,Times,serif;">Number)</font></div>
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            <div style="text-align: center; line-height: 13.7pt; font-size: 11pt;"><u><font style="font-family: &quot;Times New Roman&quot;,Times,serif;"><font style="font-family: &quot;Times New Roman&quot;,Times,serif;">95-1480559</font></font></u></div>
            <div style="text-align: center; line-height: 13.7pt; font-size: 11pt;"><font style="font-family: &quot;Times New Roman&quot;,Times,serif;">(I.R.S. Employer</font></div>
            <div style="text-align: center; line-height: 13.7pt; font-size: 11pt;"><font style="font-family: &quot;Times New Roman&quot;,Times,serif;">Identification No.)</font></div>
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            <div style="text-align: center; line-height: 13.7pt;"><font style="font-family: &quot;Times New Roman&quot;,Times,serif;">2500 McClellan Avenue, Suite 350</font></div>
          </td>
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          <td style="width: 31.72%; vertical-align: bottom; font-size: 11pt;">&#160;</td>
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            <div style="text-align: center; line-height: 13.7pt;"><font style="font-family: &quot;Times New Roman&quot;,Times,serif;">Pennsauken, NJ</font></div>
          </td>
          <td style="width: 7.35%; vertical-align: bottom; font-size: 11pt;">&#160;</td>
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            <div style="text-align: center; line-height: 13.7pt;"><font style="font-family: &quot;Times New Roman&quot;,Times,serif;">08109-4613</font></div>
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            <div style="text-align: center; line-height: 13.7pt;"><font style="font-family: &quot;Times New Roman&quot;,Times,serif;">(Address of Principal Executive Offices)</font></div>
          </td>
          <td style="width: 7.35%; vertical-align: bottom; font-size: 11pt;">&#160;</td>
          <td style="width: 31.72%; vertical-align: bottom; font-size: 11pt;">
            <div style="text-align: center; line-height: 13.7pt;"><font style="font-family: &quot;Times New Roman&quot;,Times,serif;">(Zip Code)</font></div>
          </td>
        </tr>

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    <div style="text-align: center; line-height: 13.7pt; font-size: 11pt;"><font style="font-family: &quot;Times New Roman&quot;,Times,serif;">Registrant&#8217;s telephone number, including area code: (<font style="font-family: &quot;Times New
          Roman&quot;,Times,serif;"><u>856) 356-4500</u></font></font></div>
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    </div>
    <div style="text-align: left; line-height: 12.55pt; font-size: 11pt;"><font style="font-family: &quot;Times New Roman&quot;,Times,serif;">Check the appropriate box below if the Form&#160;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></div>
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          <td style="width: 4.56%; vertical-align: middle; font-size: 11pt;">&#160;</td>
          <td style="width: 95.44%; vertical-align: middle; font-size: 11pt;">&#160;</td>
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            <div style="text-align: left; line-height: 12.55pt;"><font style="font-family: &quot;Times New Roman&quot;,Times,serif;">[&#160; ]</font></div>
          </td>
          <td style="width: 95.44%; vertical-align: top; font-size: 11pt;">
            <div style="text-align: left; line-height: 12.55pt;"><font style="font-family: &quot;Times New Roman&quot;,Times,serif;">Written communications pursuant to Rule&#160;425 under the Securities Act (17&#160;CFR&#160;230.425).</font></div>
          </td>
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            <div style="text-align: left; line-height: 12.55pt;"><font style="font-family: &quot;Times New Roman&quot;,Times,serif;">[&#160; ]</font></div>
          </td>
          <td style="width: 95.44%; vertical-align: top; font-size: 11pt;">
            <div style="text-align: left; line-height: 12.55pt;"><font style="font-family: &quot;Times New Roman&quot;,Times,serif;">Soliciting material pursuant to Rule&#160;14a-12 under the Exchange Act (17&#160;CFR&#160;240.14a-12).</font></div>
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            <div style="text-align: left; line-height: 12.55pt;"><font style="font-family: &quot;Times New Roman&quot;,Times,serif;">[&#160; ]</font></div>
          </td>
          <td style="width: 95.44%; vertical-align: top; font-size: 11pt;">
            <div style="text-align: left; line-height: 12.55pt;"><font style="font-family: &quot;Times New Roman&quot;,Times,serif;">Pre-commencement communications pursuant to Rule&#160;14d-2(b) under the Exchange Act (17&#160;CFR&#160;240-14d-2(b)).</font></div>
          </td>
        </tr>
        <tr>
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            <div style="text-align: left; line-height: 12.55pt;"><font style="font-family: &quot;Times New Roman&quot;,Times,serif;">[&#160; ]</font></div>
          </td>
          <td style="width: 95.44%; vertical-align: top; font-size: 11pt;">
            <div style="text-align: left; line-height: 12.55pt;"><font style="font-family: &quot;Times New Roman&quot;,Times,serif;">Pre-commencement communications pursuant to Rule&#160;13e-4(c) under the Exchange Act (17&#160;CFR&#160;240-13e-4(c)).</font></div>
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    <div style="text-align: left; line-height: 12.55pt; font-size: 11pt;"><font style="font-family: &quot;Times New Roman&quot;,Times,serif;">Indicate by check mark whether the registrant is an emerging growth company as defined in as defined in Rule 405
        of the Securities Act of 1933 (&#167;230.405 of this chapter) or Rule 12b-2 of the Securities Exchange Act of 1934 (&#167;240.12b-2 of this chapter).</font></div>
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    <div style="text-align: left; line-height: 12.55pt; font-size: 11pt;"><font style="font-family: &quot;Times New Roman&quot;,Times,serif;">Emerging growth company&#160; [&#160; ]</font></div>
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    </div>
    <div style="text-align: left; line-height: 12.55pt; font-size: 11pt;"><font style="font-family: &quot;Times New Roman&quot;,Times,serif;">If an emerging growth company, indicate by check mark if the registrant has elected not to use the extended
        transition period for complying with any new or revised financial accounting standards provided pursuant to Section 13(a) of the Exchange Act.&#160; [&#160; ]</font></div>
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              <td style="width: 72pt; vertical-align: top; font-size: 11pt;"><font style="font-family: &quot;Times New Roman&quot;,Times,serif; font-weight: bold;">Item 4.01</font></td>
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                <div><font style="font-family: &quot;Times New Roman&quot;,Times,serif;"><font style="font-family: &quot;Times New Roman&quot;,Times,serif; font-weight: bold;">Changes in Registrant&#8217;s Certifying Accountant. </font></font></div>
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    <div style="text-align: left; line-height: 13.7pt;"><font style="font-size: 11pt; font-family: &quot;Times New Roman&quot;,Times,serif;">(a)</font><font id="TRGRRTFtoHTMLTab" style="display: inline-block; text-indent: 0px; font-size: 11pt; width:
        36pt;">&#160;</font><font style="font-size: 11pt; font-family: &quot;Times New Roman&quot;,Times,serif;">Previous Independent Registered Public Accounting Firm.</font></div>
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    </div>
    <div style="text-align: left; text-indent: 36pt; line-height: 13.7pt;"><font style="font-size: 11pt; font-family: &quot;Times New Roman&quot;,Times,serif;">(i)</font><font id="TRGRRTFtoHTMLTab" style="display: inline-block; text-indent: 0px; font-size:
        11pt; width: 36pt;">&#160;</font><font style="font-size: 11pt; font-family: &quot;Times New Roman&quot;,Times,serif;">On April 12, 2019, RCM Technologies, Inc. (the &#8220;Company&#8221;) dismissed EisnerAmper LLP (&#8220;Eisner&#8221;) as its independent registered public
        accounting firm.</font></div>
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    <div style="text-align: left; text-indent: 36pt; line-height: 13.7pt;"><font style="font-size: 11pt; font-family: &quot;Times New Roman&quot;,Times,serif;">(ii)</font><font id="TRGRRTFtoHTMLTab" style="display: inline-block; text-indent: 0px;
        font-size: 11pt; width: 36pt;">&#160;</font><font style="font-size: 11pt; font-family: &quot;Times New Roman&quot;,Times,serif;">The reports of Eisner on the Company&#8217;s financial statements and financial statement schedule for the fiscal years ended
        December 29, 2018 and December 30, 2017 did not contain any adverse opinion or disclaimer of opinion and were not qualified or modified as to uncertainty, audit scope or accounting principles.</font></div>
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    <div style="text-align: left; text-indent: 36pt; line-height: 13.7pt;"><font style="font-size: 11pt; font-family: &quot;Times New Roman&quot;,Times,serif;">(iii)</font><font id="TRGRRTFtoHTMLTab" style="display: inline-block; text-indent: 0px;
        font-size: 11pt; width: 36pt;">&#160;</font><font style="font-size: 11pt; font-family: &quot;Times New Roman&quot;,Times,serif;">The Company&#8217;s Audit Committee approved the decision to change independent registered public accounting firms.</font></div>
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    </div>
    <div style="text-align: left; text-indent: 36pt; line-height: 13.7pt;"><font style="font-size: 11pt; font-family: &quot;Times New Roman&quot;,Times,serif;">(iv)</font><font id="TRGRRTFtoHTMLTab" style="display: inline-block; text-indent: 0px;
        font-size: 11pt; width: 36pt;">&#160;</font><font style="font-size: 11pt; font-family: &quot;Times New Roman&quot;,Times,serif;">In connection with the audits of the Company&#8217;s financial statements for each of the two most recently completed fiscal years
        and through April 12, 2019, there have been no disagreements with Eisner 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 Eisner, would have caused it to make reference to the subject matter of such disagreement(s) in connection with its report.&#160; During the same period, there were no reportable events as defined in Item 304(a)(1)(v) of Regulation S-K.</font></div>
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    <div style="text-align: left; text-indent: 36pt; line-height: 13.7pt;"><font style="font-size: 11pt; font-family: &quot;Times New Roman&quot;,Times,serif;">(v)</font><font id="TRGRRTFtoHTMLTab" style="display: inline-block; text-indent: 0px; font-size:
        11pt; width: 36pt;">&#160;</font><font style="font-size: 11pt; font-family: &quot;Times New Roman&quot;,Times,serif;">The Company has requested that Eisner furnish the Company with a letter addressed to the SEC stating whether it agrees with the above
        statements.&#160; Such letter is filed hereunder as Exhibit 16.1.</font></div>
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    <div style="text-align: left; line-height: 13.7pt;"><font style="font-size: 11pt; font-family: &quot;Times New Roman&quot;,Times,serif;">(b)</font><font id="TRGRRTFtoHTMLTab" style="display: inline-block; text-indent: 0px; font-size: 11pt; width:
        36pt;">&#160;</font><font style="font-size: 11pt; font-family: &quot;Times New Roman&quot;,Times,serif;">New Independent Registered Public Accounting Firm.</font></div>
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    </div>
    <div style="text-align: left; text-indent: 36pt; line-height: 13.7pt;"><font style="font-size: 11pt; font-family: &quot;Times New Roman&quot;,Times,serif;">(i)</font><font id="TRGRRTFtoHTMLTab" style="display: inline-block; text-indent: 0px; font-size:
        11pt; width: 36pt;">&#160;</font><font style="font-size: 11pt; font-family: &quot;Times New Roman&quot;,Times,serif;">On April 12, 2019 and effective the same date, on the recommendation of the Company&#8217;s Audit Committee, the Company engaged Macias, Gini
        &amp; O&#8217;Connell (&#8220;MGO&#8221;) as its independent registered public accounting firm to audit the Company&#8217;s financial statements as of and for the fiscal year ending December 28, 2019 and to review the Company&#8217;s financial statements for the fiscal quarters
        of the fiscal year ending December 28, 2019.</font></div>
    <div style="line-height: 13.7pt; font-size: 11pt;"><br style="line-height: 13.7pt;">
    </div>
    <div style="text-align: left; text-indent: 36pt; line-height: 13.7pt;"><font style="font-size: 11pt; font-family: &quot;Times New Roman&quot;,Times,serif;">(ii)</font><font id="TRGRRTFtoHTMLTab" style="display: inline-block; text-indent: 0px;
        font-size: 11pt; width: 36pt;">&#160;</font><font style="font-size: 11pt; font-family: &quot;Times New Roman&quot;,Times,serif;">During the two most recent fiscal years and through April 12, 2019, the Company has not consulted with MGO 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.</font></div>
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    <div style="text-align: left; line-height: 13.7pt;"><font style="font-size: 11pt; font-family: &quot;Times New Roman&quot;,Times,serif; font-weight: bold;">Item 9.01.&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160; </font><font style="font-size: 11pt; font-family: &quot;Times New
        Roman&quot;,Times,serif; font-weight: bold;">Financial Statements and Exhibits.</font></div>
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    <div style="text-align: left; line-height: 13.7pt; font-size: 11pt;"><font style="font-family: &quot;Times New Roman&quot;,Times,serif;">(a) Financial Statements of Businesses Acquired.</font></div>
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    <div style="text-align: left; line-height: 13.7pt; font-size: 11pt;"><font style="font-family: &quot;Times New Roman&quot;,Times,serif;">None.</font></div>
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    <div style="text-align: left; line-height: 13.7pt; font-size: 11pt;"><font style="font-family: &quot;Times New Roman&quot;,Times,serif;">(b) Pro Forma Financial Information.</font></div>
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    <div style="text-align: left; line-height: 13.7pt; font-size: 11pt;"><font style="font-family: &quot;Times New Roman&quot;,Times,serif;">None.</font></div>
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    <div style="text-align: left; line-height: 13.7pt; font-size: 11pt;"><font style="font-family: &quot;Times New Roman&quot;,Times,serif;">(c) Shell Company Transactions.</font></div>
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    <div style="text-align: left; line-height: 13.7pt; font-size: 11pt;"><font style="font-family: &quot;Times New Roman&quot;,Times,serif;">None.</font></div>
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    </div>
    <div style="text-align: left; line-height: 13.7pt; font-size: 11pt;"><font style="font-family: &quot;Times New Roman&quot;,Times,serif;">(d) Exhibits.</font></div>
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            <div style="text-align: left; line-height: 13.7pt;"><u><font style="font-family: &quot;Times New Roman&quot;,Times,serif;"><font style="font-family: &quot;Times New Roman&quot;,Times,serif;">Exhibit Number</font></font></u></div>
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            <div style="text-align: left; line-height: 13.7pt; font-size: 11pt;"><u><font style="font-family: &quot;Times New Roman&quot;,Times,serif;"><font style="font-family: &quot;Times New Roman&quot;,Times,serif;">Exhibit Name</font></font></u></div>
            <div style="text-align: left; line-height: 13.7pt; font-size: 11pt;"><font style="font-family: &quot;Times New Roman&quot;,Times,serif;"><font style="font-family: &quot;Times New Roman&quot;,Times,serif;"> <br>
                </font></font></div>
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            <div style="text-align: left; line-height: 13.7pt;"><a href="exhibit161.htm"><font style="font-family: &quot;Times New Roman&quot;,Times,serif;">16.1</font></a></div>
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            <div style="text-align: left; line-height: 13.7pt;"><font style="font-family: &quot;Times New Roman&quot;,Times,serif;">Letter from EisnerAmper LLP to the Securities and Exchange Commission regarding change in certifying accountants.</font></div>
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        <div style="text-align: center; line-height: 13.7pt;"><font style="font-size: 10pt; font-family: &quot;Times New Roman&quot;,Times,serif;"><font id="DSPFPageNumber">2</font></font></div>
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    <div style="text-align: center; line-height: 13.7pt; font-size: 11pt;"><font style="font-family: &quot;Times New Roman&quot;,Times,serif; font-weight: bold;">SIGNATURES</font></div>
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    <div style="text-align: left; text-indent: 36pt; line-height: 13.7pt; font-size: 11pt;"><font style="font-family: &quot;Times New Roman&quot;,Times,serif;">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.</font></div>
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    <div style="text-align: left; text-indent: 36pt; margin-left: 180pt; line-height: 13.7pt; font-size: 11pt;"><font style="font-family: &quot;Times New Roman&quot;,Times,serif; font-weight: bold;">RCM TECHNOLOGIES, INC.</font></div>
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            <div style="text-align: left; line-height: 13.7pt;"><font style="font-family: &quot;Times New Roman&quot;,Times,serif;">By:</font></div>
          </td>
          <td style="width: 86.54%; vertical-align: bottom; border-bottom: 2px solid rgb(0, 0, 0); font-size: 11pt;">&#160;/s/ Kevin D. Miller<br>
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          <td style="width: 13.46%; vertical-align: bottom; font-size: 11pt;">&#160;</td>
          <td style="width: 86.54%; vertical-align: bottom; font-size: 11pt;">
            <div style="text-align: left; line-height: 13.7pt;"><font style="font-family: &quot;Times New Roman&quot;,Times,serif;">Kevin D. Miller</font></div>
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          <td style="width: 13.46%; vertical-align: bottom; font-size: 11pt;">&#160;</td>
          <td style="width: 86.54%; vertical-align: bottom;">
            <div style="text-align: left; line-height: 13.7pt; font-size: 11pt;"><font style="font-family: &quot;Times New Roman&quot;,Times,serif;">Chief Financial Officer, Treasurer and</font></div>
            <div style="text-align: left; line-height: 13.7pt; font-size: 11pt;"><font style="font-family: &quot;Times New Roman&quot;,Times,serif;">Secretary</font></div>
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    <div style="text-align: left; line-height: 13.7pt; font-size: 11pt;"><font style="font-family: &quot;Times New Roman&quot;,Times,serif;">Dated: April 17, 2019</font></div>
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<DOCUMENT>
<TYPE>EX-16.1
<SEQUENCE>2
<FILENAME>exhibit161.htm
<DESCRIPTION>EXHIBIT 16.1
<TEXT>
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              <div style="font-size: 18pt; font-weight: bold;">EISNERAMPER</div>
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              <div><font style="font-family: Arial; font-size: 8pt;"><font style="font-weight: bold;">&#160;EisnerAmper LLP</font><br>
                </font> </div>
              <div><font style="font-family: Arial; font-size: 8pt;">&#160;111 Wood Avenue South<br>
                </font> </div>
              <div style="font-family: Arial; font-size: 8pt;">Iselin, NJ 08830-2700 <br>
              </div>
              <div style="font-family: Arial; font-size: 8pt;"><font style="font-weight: bold;">&#160;T</font> 732.243.7000<br>
              </div>
              <div style="font-family: Arial; font-size: 8pt;">&#160;<font style="font-weight: bold;">F</font> 732.951.7400<br>
              </div>
              <div style="font-family: Arial; font-size: 8pt;">&#160;www.eisneramper.com</div>
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              <div>&#160;</div>
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              <div>&#160;</div>
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              <div>&#160;</div>
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              <div>&#160;</div>
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      </font></div>
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    <div style="text-align: left; line-height: 11.4pt; font-family: Arial; font-size: 10pt; font-weight: bold;">Exhibit 16.1</div>
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    <div style="text-align: left; line-height: 11.4pt; font-family: Arial;"><font style="font-size: 10pt;">April 15, 2019</font></div>
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    <div style="text-align: left; line-height: 11.4pt; font-family: Arial;"><font style="font-size: 10pt;">Securities and Exchange Commission</font></div>
    <div style="text-align: left; line-height: 11.4pt; font-family: Arial;"><font style="font-size: 10pt;">100 F Street, N.E.</font></div>
    <div style="text-align: left; line-height: 11.4pt; font-family: Arial;"><font style="font-size: 10pt;">Washington, DC 20549</font></div>
    <div style="line-height: 11.4pt; font-family: Arial;"><br style="line-height: 11.4pt;">
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    <div style="text-align: left; line-height: 11.4pt; font-family: Arial;"><font style="font-size: 10pt;">Ladies and Gentlemen:</font></div>
    <div style="line-height: 11.4pt; font-family: Arial;"><br style="line-height: 11.4pt;">
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    <div style="text-align: justify; line-height: 11.4pt; font-family: Arial;"><font style="font-size: 10pt;">We have read Item 4.01 of Form 8-K dated April 12, 2019 of RCM Technologies, Inc. and are in agreement with the statements contained in paragraph
        (a) therein as it regards our firm.&#160; We have no basis to agree or disagree with other statements of the registrant contained in Item 4.01.</font></div>
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    <div style="text-align: left; line-height: 11.4pt; font-family: Arial;"><font style="font-size: 10pt;">Sincerely,</font></div>
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    <div style="text-align: left; line-height: 11.4pt; font-family: Arial;"><font style="font-size: 10pt;">EISNERAMPER LLP</font></div>
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    <div style="text-align: left; line-height: 11.4pt; font-family: Arial;"><font style="font-size: 10pt;">/s/ EisnerAmper LLP</font></div>
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