Global Energy 8-K Changes in Registrant's Certifying Accountant

EXHIBIT 16.1

September 29, 2009

U.S. Securities and Exchange Commission

100 F. Street, N.E.

Washington, DC  20549

Re:           Global Energy Holdings Group, Inc.

Dear Sir or Madam:

We have read Item 4.01 of the Form 8-K of Global Energy Holdings Group, Inc. dated September 25, 2009 and agree with the statements contained therein.

Sincerely,

   /s/ Imowitz Koenig & Co., LLP                                                                           

Imowitz Koenig & Co., LLP