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Exhibit 16
Re: SES Solar Inc.
This letter will confirm that we reviewed Item 4.01 of the Company's Form 8-K dated November 2, 2006, captioned "Changes in Registrant’s Certifying Accountant” and that we agree with the statements made therein as they relate to Manning Elliott LLP.
We hereby consent to the filing of this letter as an exhibit to the foregoing report on Form 8-K.
MANNING ELLIOTT LLP
CHARTERED ACCOUNTANTS
Vancouver, Canada
November 6, 2006