Exhibit 16.1
June 22, 2011
United States Securities and Exchange Commission
100 F Street, N.E.
Washington D.C. 20549
Re:
Clear Skies Solar, Inc.
Commission File Number 000-53105
Ladies and Gentlemen:
We have read Item 4.01 of Form 8-K of Clear Skies Solar, Inc., to be filed with the Securities and Exchange Commission on or about June 22, 2011, and are in agreement with the statements contained under Item 4.01 paragraphs 1, 3 and 4 therein as they relate to our firm. We have no basis to agree or disagree with the other statements of the registrant contained therein.
/s/ J.H. Cohn LLP
Jericho, New York