Consulier Engineering (CSLRE) 8-K Changes in Registrant.s Certifying Accountant

Exhibit 16.1

September 9, 2008

Securities and Exchange Commission
100 F Street, N.E.
Washington, DC 20549

Gentlemen:

We have read the statements that we understand Consulier Engineering Inc., will include under Item 4.01 of the Form 8-K report it will file regarding the recent change of auditors. We agree with such statements made regarding our firm. We have no basis to agree or disagree with other statements made under Item 4.01.

/s/ Goldstein Lewin & Co.