ABVC BioPharma (ABVC) 8-K/A Changes in Registrant.s Certifying Accountant

September 14, 2007

Securities and Exchange Commission

450 Fifth Street, N.W.

Washington, D.C. 20549

Commissioners:

We have read the statements made by Ecology Coatings, Inc., pursuant to Item 4.01 in their Form 8-K/A. We agree with the statements concerning our Firm in such 8-K/A as contained in the fifth paragraph of Item 4.01 filed on or about September 14, 2007.

Sincerely,

Semple, Marchal & Cooper, LLP

INDEPENDENT MEMBER OF THE BDO SEIDMAN ALLIANCE