Exhibit 16
August 17, 2009
Office of the Chief Accountant
SECPS Letter File
Securities and Exchange Commission
450 Fifth Street, NW
Washington, DC 20549
Re: Sionix Corporation
File No. 002-95626-D
We have read the statements that we understand Sionix Corporation will include under Item 4.01 and 4.02 of the Form 8-K report, dated August 7, 2009. We agree with such statements made regarding our firm.
Very truly yours,
/s/Kabani & Company, Inc.