EXHIBIT 99.1
| December 31, 2018 | ||
| Securities and Exchange Commission | ||
| 100 F Street N.E. | ||
| Washington D.C. 20549-7561 | ||
| This letter is written in response to the requirement of Rule 12b-25(c) under the Securities Exchange Act of 1934 and in satisfaction of item (c) of Part II of Form 12b-25. We are the Independent registered public accounting firm of Cemtrex, Inc. (the “Registrant”). The Registrant has stated in Part III of its filing on Form 12b-25 that it was unable to timely file, without unreasonable effort or expense, its Annual Report on Form 10-K for the year ended September 30, 2018, “due to Haynie & Company being engaged at the end of our fiscal year the audit planning and audit itself started late and could not be completed by the filing date.” | ||
| We hereby advise you that we have read the statements made by the Registrant in Part III of its filing on Form 12b-25 and agree with the statements made therein. | ||
| Yours very truly | ||
| /s/ Haynie & Company | ||
| Salt Lake City, Utah |
