Exhibit 16.1

January 24, 2008

Securities and Exchange Commission Washington, D.C. 20549

Commissioners:

We have read AFP Imaging Corporation's statements included under Item 4.01 of its Form 8-K filed on January 24, 2008, and we agree with such statements concerning our firm.

/s/ Goldstein Golub Kessler LLP

GOLDSTEIN GOLUB KESSLER LLP