Lightpath Technologies, Inc. Watch

from S-3 32 pages Lightpath Technologies, Inc. Class a Common Stock Sales Agreement

from 8-K 41 pages 7,000,000 Shares Lightpath Technologies, Inc. Class a Common Stock Underwriting Agreement

from S-1/A 33 pages [•] Shares Lightpath Technologies, Inc. Class a Common Stock Underwriting Agreement

from S-1/A 29 pages Exhibit 1.1 4,500,000 Units Lightpath Technologies, Inc. Underwriting Agreement

from S-1/A 29 pages Exhibit 1.1 4,500,000 Units Lightpath Technologies, Inc. Underwriting Agreement

from S-1/A 32 pages 4,500,000 Units Lightpath Technologies, Inc. Underwriting Agreement

from 8-A12G ~50 pages Rights Agreement

from 8-K 1 page Exhibit 1 August 15, 1996 Securities and Exchange Commission 450 Fifth Street, N.W. Washington, DC 20549 We Have Read Item 4 of Form 8-K Dated August 15, 1996, of Lightpath Technologies, Inc., and Are in Agreement With the Statements Contained in the Second Paragraph on Page 2 Therein. We Have No Basis to Agree or Disagree With Other Statements of the Registrant Contained Therein. Regarding the Registrant's Statement Concerning the Lack of Internal Control to Prepare Financial Statements, Included in the Second Paragraph of Page 2 Therein, We Had Considered Such Matter in Determining the Nature, Timing and Extent of Procedures Performed in Our Audit of the Registrant's 1995 Financial Statements. Very Truly Yours, /S/Ernst & Young