Exhibit 16.1
December 20, 2006
Securities and Exchange Commission
100 F Street, N.E.
Washington, DC 20549
Commissioners:
We have read the statements made by Akeena Solar, Inc. under Item 4.01 of its Form 8-K dated December 19, 2006. We agree with the statements concerning our Firm in such Form 8-K; we are not in a position to agree or disagree with other statements of Akeena Solar, Inc. contained therein.
Very truly yours,
/s/ Marcum & KliegmanLLP