Exhibit 10.6

                                                 [LOGO OF BANK OF AMERICA]

                                                 Bank of America
                                                 Northeast Middle Market Banking
                                                 NY5-529-04-06
                                                 300 Broadhollow Rd.
                                                 Melville, NY  11747

                                                                   March 8, 2007

KSW, Inc.
MR. FLOYD WARKOL, PRESIDENT
37-16 23rd Street
Long Island City, NY  11101

Dear: Warkol:

We are  pleased to advise you that Bank of  America,  N. A. (the  "Bank")  holds
available  for the use of KSW,  Inc.  (the  "Company")  a line of  credit in the
amount of Two Million Dollars And 00/100  ($2,000,000)  upon the following terms
and conditions:

        1.      Facilities.  (a) The line of credit (the "Line")  shall  include
short-term loans  (hereinafter  referred to individually as a "Loan" or "Credit"
and collectively as "Loans" or "Credits).

                (b) Credits shall be extended  upon the Company's  prior written
notice to the Bank (duly executed by an authorized  officer of the Company) such
notice to be in a form  satisfactory  to the Bank which may be  accomplished  by
facsimile  transmission.  Each such  notice  shall be  accompanied  by  detailed
information satisfactory in all respects to the Bank regarding the proposed uses
by the Company for the funds from the Loan then being requested.

        2.      Credit  Period - Advances  under the Line shall be available for
the period  commencing  with the date of the  Company's  acceptance of the terms
hereof and ending March 30, 2008  ("Credit  Period").  All loans shall mature on
March 30, 2008.

        3.      Clean-up  Requirement - Notwithstanding the foregoing,  during a
single  period  comprised of any 30  consecutive  days during the Credit  Period
there shall be no Loans outstanding under the Line.

        4.      Interest - Loans shall bear interest at a  fluctuating  rate per
annum  equal to one  percent  (1.00%)  in excess of the Prime  Rate (the rate of
interest  established by the Bank from time to time as its "prime  rate"),  such
interest rate to change when and as the Prime Rate changes.  As an  alternative,
the Borrower may choose a rate per year equal to the LIBOR 1 Month,  2 Month,  3
Month,  6 Month  Fixed  Rate  plus 2.50  percentage  points.  Interest  shall be
computed  on the basis of a 360-day  year for actual  days  elapsed and shall be
payable  monthly in arrears on the first day of each month.  The Bank may charge
the above interest to any demand deposit account  maintained by the Company with
the Bank.

        5.      Guarantee - All  obligations  of the  Company  owing to the Bank
shall be unconditionally  guaranteed,  by the following guarantor (collectively,
the  "Guarantor")  pursuant to the Bank's  standard form of guarantee  which has
previously been provided to the Bank: KSW Mechanical Services, Inc..

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KSW, Inc.                                                                      2

        6.      Collateral - All obligations of the Company to the Bank shall be
secured by a  first-priority  perfected  security  interest  in all  present and
future personal  property and fixtures of the Company as more fully described in
one or more security agreements executed by the Company in favor of the Bank.

        7.      Other  Conditions - In addition to the  foregoing,  at all times
during the Credit  Period and as long as any  Credit  remains  outstanding,  the
Company, and Guarantor, shall:

                (a) Furnish to the Bank:

                        (i)     within  one  hundred  twenty  (120)  days of the
close of the company's fiscal year the consolidated  and  consolidating  balance
sheet,  statements of income and retained earnings and cash flows of the Company
and its  subsidiaries  as of the last day of and for such fiscal year, each such
statement  to be prepared  in  accordance  with  generally  accepted  accounting
principals ("GAAP")  consistently applied and certified by a firm of independent
certified public accountants satisfactory to the Bank;

                        (ii)    within  sixty  (60)  days of the  close  of each
calendar quarter of the Company's fiscal year throughout the Credit Period,  the
consolidated and consolidating balance sheet,  statements of income and retained
earnings and cash flows of the Company and its  subsidiaries  as of the last day
of and for  such  quarterly  period,  each  such  statement  to be  prepared  in
accordance with GAAP, consistently, applied;

                        (iii)   within  sixty  (60)  days of the  close  of each
calendar quarter of the Company's  fiscal year throughout the Credit Period,  an
aging of the accounts  payable and  accounts  receivable  of the Company,  (in a
format  satisfactory  to the  Bank),  each as of the  last  day of and for  such
calendar quarter period.  The accounts  receivable aging shall include retainage
receivables and any allowance for doubtful accounts;

                        (iv)    Within  sixty  (60)  days of the  close  of each
calendar  quarter of the Company's  fiscal year throughout the Credit Period,  a
schedule of all  construction  projects  in which the  Company is then  involved
(each a "Work-in-Progress  Schedule"), in form and substance satisfactory to the
Bank and including, without limitation: (A) an identification of each project by
name,  and (B) the contract  price for each such project  (including  any change
orders),  the costs incurred to date, gross profit to date, contract billings to
date, costs and estimated  earnings in excess of billings and billings in excess
of costs and estimated  earnings,  and costs to complete.  The  Work-in-Progress
schedule will include contract revenues earned and contract costs for the period
reported. Each such quarterly  Work-in-Progress schedule shall be certified by a
duly authorized officer of the Company as being true, correct and complete;

                (b) maintain bonds and insurance with  responsible and reputable
bonding and  insurance  companies or  associations  in such amounts and covering
such risks as is usually carried by companies engaged in similar  businesses and
owning  similar  properties  in the same  general  areas in  which  the  Company
operates and naming the Bank as an additional  insured and loss payee thereon as
its interest may appear on each insurance policy.

        8.      Events of Default - Upon the  occurrence of any of the following
events:

                (a) the  usual  credit  factors  not  remaining  favorable  with
respect to the Company or Guarantor in the sole determination of the Bank or one
or more  conditions  existing  or events  occurring  which have  resulted or may
result in a material  adverse  change in the  business,  properties or financial
condition of the Company or Guarantor as  determined  in the sole  discretion of
the Bank;

                (b) the Company or Guarantor failing to perform any condition or
obligation  described in this agreement or in any other  agreement,  document or
instrument  executed  and  delivered  pursuant  to or in  connection  with  this
agreement within the time periods specified;

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KSW, Inc.                                                                      3

                (c) the Company or  Guarantor  defaulting  under any  agreement,
document or instrument  executed and delivered pursuant to or in connection with
this agreement  (whether  executed prior or subsequent to the date hereof) or in
connection with any obligation then outstanding with the Bank;

                (d) the Company or  Guarantor  defaulting  under any  agreement,
document or instrument with any other person or entity; or

                (e) any Guarantee ceasing to be in full force and effect;

                then,  in any  such  event  (each  an  "Event  of  Default"  and
collectively the "Events of Default"),  any or all of the following  actions may
be taken: The Bank may in its sole discretion and without  presentment,  demand,
protest  or notice to the  Company  or any  Guarantor,  all of which are  hereby
waived,  (i) declare all sums outstanding  under the Line and all  indebtedness,
obligations  and liabilities  owing in connection  therewith due and payable and
the same shall  forthwith  become due and payable without  presentment,  demand,
protest or notice,  (ii) curtail or eliminate  the Line and/or any or all of the
Credits,  and (iii) take  whatever  other  action it shall deem  appropriate  as
permitted by applicable law or by any agreement, document or instrument executed
and delivered pursuant to or in connection with the Line or Credits.

        9.      Documentation - There shall be no extension of credit  hereunder
unless and until there shall have been executed documentation  acceptable to the
Bank.

        10.     Governing  Law - This letter  agreement  and each  extension  of
credit  hereunder shall be governed by and construed in accordance with the laws
of the State of New York and the Company hereby submits to the  jurisdiction  of
the United States Federal courts and the courts of the State of New York located
in any county or city as selected by the Bank within the State of New York.

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KSW, Inc.                                                                      4

        11.     Acceptance  -If the  foregoing  is  acceptable,  please have the
enclosed copy of this letter signed by a duly authorized  officer of the Company
and by the Guarantor in the spaces provided below and returned to the Bank on or
before March 30,  2007.  This letter shall be of no force or effect and shall be
unenforceable  against the Bank unless  signed and  returned to the Bank by such
date.

                                                     Very truly yours,


                                                     Bank of America, N. A.


                                                     /s/ Russell K. Guter
                                                     ---------------------------
                                                     Russell K. Guter,
                                                     Senior Vice President

ACCEPTED AND AGREED:

KSW, Inc.

By:  /s/ Floyd Warkol
     ---------------------------
     Floyd Warkol, President

KSW Mechanical Services, Inc.

By:  /s/ Floyd Warkol
     ---------------------------
     Floyd Warkol, President