Lighting Science (LSCG) 8-K Changes in Registrant's Certifying Accountant

Exhibit 16

April 5, 2011

Securities and Exchange Commission

Washington, D.C. 20549

Commissioners:

We have read Lighting Science Group Corporation’s statements included under Item 4.01 of its Form 8-K filed on April 5, 2011 and we agree with such statements concerning our firm.

/s/ McGladrey & Pullen, LLP