Exhibit 16.1

June 16, 2006

U.S. Securities and Exchange Commission
Office of the Chief Accountant
100 F Street, NE
Washington, DC 20549

Re:		Sun Hydraulics Corporation
		File No. 0-21835

Dear Sir or Madam:

     We have read Item 4.01 of Form 8-K of Sun Hydraulics Corporation dated June 16, 2006, and agree with the statements concerning our Firm contained therein.

Very truly yours,

/s/ GRANT THORNTON LLP