July 28, 2009
Office of the Chief Accountant
Securities and Exchange Commission
450 Fifth Street, N.W.
Washington, D.C. 20549
Re: alpha-En Corporation
Dear Sir or Madam:
We have read the statements made in alpha-En Corporation’s Form 8-K, dated July 28, 2009, which we understand will be filed on July 28, 2009. We agree with such statements in paragraphs 1 to 4 of Item 4.01 of such Form 8-K in regard concerning Raich Ende Malter & Co. LLP. We have no basis on which to agree or disagree with any other statements made in the Form 8-K.
Very truly yours, | |
/s/Raich Ende Malter & Co. LLP | |
Raich Ende Malter & Co. LLP | |
Independent Registered Public Accounting Firm |