January 6, 2010
Securities and Exchange Commission
100 F Street, N.E.
Washington, D.C. 20549-7561
Dear Sirs/Madams
This letter will confirm that we reviewed Item 4.01 of Photovoltaic Solar Cells, Inc. Form 8-K dated January 5, 2010, captioned Changes in the Registrants Certifying Accountant and that we agree with such statements made therein as they relate to Mallah Furman (f/k/a Berkovits & Company LLP).
We hereby consent to the filing of this letter as an exhibit to the foregoing report on Form 8-K.
Yours truly,
/s/ Mallah Furman (f/k/a Berkovits & Company LLP)
Fort Lauderdale, Florida
mallahfurman.com
Brickell Bay Office Tower 1001 Brickell Bay Drive, Suite 1400, Miami, Florida 33131 Phone 305.371.6200 Fax 305.371.8726
Broward Office 8211 W. Broward Blvd., Suite 340, Ft. Lauderdale, Florida 33324 Phone: 954.475.3199 Fax: 954.472.4500
Member American Institute of Certified Public Accountants ● Florida Institute of Certified Public Accountants