TECH LABORATORIES INC
EX-10.1
<DOCUMENT>
<TYPE>EX-10
<SEQUENCE>2
<FILENAME>v07350_ex10-1.txt
<DESCRIPTION>EX-10.1
<TEXT>


October 6, 2004

Securities and Exchange Commission
450 Fifth Street, NW
Washington, DC 20549

        Re:     Tech Laboratories, Inc.

Gentlemen:

We have  read  Item 4  included  in the Form 8K dated  October  6,  2004 of Tech
laboratories,  Inc. filed with the Securities and Exchange  Commission and agree
with such statements.

Very truly yours,


/s/ Charles Birnberg
---------------------
Charles Birnberg, CPA


</TEXT>
</DOCUMENT>
