| July 10, 2012 | ||||||
U.S. Securities and Exchange Commission Office of the Chief Accountant | ||||||
100 F Street, NE Washington, DC 20549 | Grant Thornton LLP 27777 Franklin Road, Suite 800 Southfield, Ml 48034-2366
T 248.262.1950 F 248.350.3581 www.GrantThornton.com | |||||
| Re: | Energy Conversion Devices, Inc. |
File No. 001-08403
Dear Sir or Madam:
We have read Item 4.01 of Form 8-K of Energy Conversion Devices, Inc. dated July 10, 2012, and agree with the statements concerning our Firm contained therein.
Very truly yours,
Grant Thornton LLP
U.S. member firm of Grant Thornton International Ltd.