Hydrogen Power (HYDP) 8-K Changes in Registrant.s Certifying Accountant

EXHIBIT 16.1

March 1, 2007

Securities and Exchange Commission

100 F. Street, N.E.

Washington, D.C. 20549

RE: Hydrogen Power, Inc.

We have read the statements made by Hydrogen Power, Inc., which we understand will be filed with the Securities and Exchange Commission, pursuant to Item 4.01 of Form 8-K. We agree with the statements made regarding our firm in such 8-K. We have no basis to agree or disagree with other statements made under Item 4.01.

GHP HORWATH, P.C.