Ridgewood Electric Power Trust I 8-K Non-Reliance on Previously Issued Financial Statements or a Related Audit Report or Completed Interim Review

Exhibit 16.1

[Letterhead of Beard Miller Company LLP]

February 14, 2007

Securities and Exchange Commission

100 F Street N.E.

Washington, D.C. 20549

We have been furnished with a copy of the response to Item 4.02 of Form 8-K for the event that occurred on February 9, 2007, to be filed by Ridgewood Electric Power Trust I. We agree with the statements made in response to that Item insofar as they relate to our Firm.

Very truly yours,

/s/ Beard Miller Company LLP

Reading, Pennsylvania