ITEM 4.01 CHANGES IN REGISTRANT'S CERTIFYING ACCOUNTANT

(a) Effective as of July 8, 2009, upon the authorization and approval of its Audit Committee and Board of Directors, Orbit International Corp., a Delaware corporation ("Registrant") dismissed McGladrey & Pullen, LLP ("M&P") as its independent registered public accounting firm.

The reports of M&P on the financial statements of the Registrant as of and for the years ended December 31, 2008 and 2007 did not contain an adverse opinion or disclaimer of opinion, nor were they qualified or modified as to uncertainty, audit scope, or accounting principles.

During the years ended December 31, 2008 and 2007, and through July 8, 2009, there were (i) no disagreements with M&P on any matter of accounting principles or practices, financial statement disclosure, or auditing scope or procedure, which disagreements, if not resolved to the satisfaction of M&P, would have caused M&P to make reference thereto in its reports on the Company's financial statements for such years; and (ii) no reportable events as set forth in Item 304(a)(1)(v) of Regulation S-K.

The Registrant has provided M&P with a copy of the disclosures made above in response to Item 304(a) of Regulation S-K and has requested that M&P furnish it with a letter addressed to the Securities and Exchange Commission (the "Commission") stating whether or not it agrees with the above statements. The Company has received a letter from M&P addressed to the Securities and Exchange Commission indicating that it agrees with the above statements. A copy of that letter dated as of July 9, 2009, is attached hereto as Exhibit 16.1.

(b) Effective as of July 8, 2009, upon the authorization and approval of its Audit Committee and Board of Directors, the Registrant engaged Amper, Politziner & Mattia ("APM") as its independent registered public accounting firm.

No consultations occurred between the Registrant and APM during the years ended December 31, 2008 and 2007 and through July 8, 2009 regarding either (i) the application of accounting principles to a specific completed or contemplated transaction, the type of audit opinion that might be rendered on the Registrant's financial statements, or other information provided that was an important factor considered by the Registrant in reaching a decision as to an accounting, auditing, or financial reporting issue, or (ii) any matter that was the subject of disagreement or a reportable event requiring disclosure under Item 304(a)(1)(iv) or (v), respectively, of Regulation S-K.