Exhibit 16.1
June 14, 2006
Securities and Exchange Commission
450 Fifth Street, N.W.
Washington, DC 20549
Commissioners:
We have read the statements made by Ridgewood Electric Power Trust V (copy attached), which we understand will be filed with the Commission, pursuant to Item 4.01 of Form 8-K, as part of the Company's Form 8-K report dated June 8, 2006. We agree with the statements concerning our Firm in such Form 8-K.
Very truly yours,
/s/ Perelson Weiner LLP
Perelson Weiner LLP
New York, New York