The Audit Committee (the “ Audit Committee ”) of the Board of Directors of Mikros Systems Corporation (the “ Company ”) conducted a competitive process to determine the Company’s independent registered public accounting firm for the Company’s fiscal year ending December 31, 2018.

Following review of proposals from the independent registered public accounting firms that participated in the process, on April 6, 2018, the Audit Committee approved: (i) the engagement of Baker Tilly Virchow Krause, LLP (“ Baker Tilly ”) as the Company’s independent registered public accounting firm for the Company’s fiscal year ending December 31, 2018; and (ii) the dismissal of BDO USA, LLP (“ BDO ”), the Company’s current independent registered public accounting firm.

BDO’s reports on the Company’s consolidated financial statements as of and for the fiscal years ended December 31, 2017 and December 31, 2016 did not contain any adverse opinion or disclaimer of opinion, nor were they qualified or modified as to uncertainty, audit scope, or accounting principles.

During the fiscal years ended December 31, 2017 and December 31, 2016, and the subsequent interim periods through April 6, 2018, there were: (i) no disagreements within the meaning of Item 304(a)(1)(iv) of Regulation S-K and the related instructions between the Company and BDO on any matters of accounting principles or practices, financial statement disclosure, or auditing scope or procedure which, if not resolved to BDO’s satisfaction, would have caused BDO to make reference thereto in its reports; and (ii) no reportable events within the meaning of Item 304(a)(1)(v) of Regulation S-K.

The Company requested BDO to furnish a letter addressed to the Securities and Exchange Commission stating whether or not it agrees with the above statements. A copy of BDO’s letter, dated April 9, 2018, is filed as Exhibit 16.1 to this Form 8-K.

During the fiscal years ended December 31, 2017 and December 31, 2016 and the subsequent interim periods through April 6, 2018, neither the Company nor anyone on its behalf has consulted with Baker Tilley regarding: (i) the application of accounting principles to a specific transaction, either completed or proposed, or the type of audit opinion that might be rendered on the Company’s financial statements, and neither a written report nor oral advice was provided to the Company that Baker Tilley concluded was an important factor considered by the Company in reaching a decision as to any accounting, auditing, or financial reporting issue; (ii) any matter that was the subject of a disagreement within the meaning of Item 304(a)(1)(iv) of Regulation S-K and the related instructions; or (iii) any matter that was a reportable event within the meaning of Item 304(a)(1)(v) of Regulation S-K.