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![](https://capedge.com/proxy/8-K/0001096906-10-001557/a.jpg)
November 18, 2010
Securities and Exchange Commission
100 F Street, N.E.
Washington, D.C. 20549-7561
File Number 333-159577
Dear Sirs/Madams:
We have read Item 4.01 of Mountain Renewables, Inc.’s Form 8-K dated November 18, 2010 and we agree with the statements made concerning our firm.
Yours truly,
![](https://capedge.com/proxy/8-K/0001096906-10-001557/b.jpg)