Andalay Solar 8-K Entry into a Material Definitive Agreement

[DALE MATHESON CARR-HILTON LABONTE CHARTERED ACCOUNTANT LETTERHEAD OMITTED]




August 14, 2006



Office of the Chief Accountant
Securities and Exchange Commission
450 Fifth Street, N.W.
Washington, D.C. 20549

Dear Sir or Madam:

We have read the statements about our firm included under Item 4.01 in the
current report on Form 8-K, dated August 11, 2006, of Akeena Solar, Inc. filed
with the Securities and Exchange Commission and are in agreement with the
statements contained therein.

Yours truly,


/s/ Dale Matheson Carr-Hilton LaBonte


DALE MATHESON CARR-HILTON LABONTE
CHARTERED ACCOUNTANTS
















[DALE MATHESON CARR-HILTON LABONTE CHARTERED ACCOUNTANT LETTERHEAD OMITTED]