EXHIBIT 16.1
November 4, 2008
Securities and Exchange Commission
100 F Street, N.E.
Washington, DC 20549
Re: Balqon Corporation (formerly, BMR Solutions, Inc.).
Commissioners:
We have read the statements made by Balqon Corporation (formerly, BMR Solutions, Inc.), which we understand will be filed with the Securities and Exchange Commission, pursuant to Item 4.01 of Form 8-K, as part of the Amended Form 8-K of Balqon Corporation (formerly, BMR Solutions, Inc.) dated November 4, 2008. We agree with the statements concerning our Firm in such Amended Form 8-K. We have no basis to agree or disagree with any other statements made under Item 4.01.
Sincerely,
Mendoza Berger & Company LLP
/s/ Mendoza Berger & Company, LLP | ||||
Irvine, California |