Enerlume Energy Management (ENLU) 8-K Changes in Registrant.s Certifying Accountant

[LETTERHEAD]

MAHONEY COHEN & COMPANY, CPA, P.C.

January 6, 2009

Securities and Exchange Commission

100 F Street, N.E.

Washington, D.C. 20549-7561

Dear Sirs/Madams:

We have read EnerLume Energy Management Corp.’s statements included under Item 4.01 of its Form 8-K filed on January 6, 2009 and we agree with such statements concerning our firm.

/s/ Mahoney Cohen & Company, CPA, P.C.