Exhibit 16.1
April 21, 2016
Office of the Chief Accountant
Securities and Exchange Commission
450 Fifth Street, N.W.
Washington, D.C. 20549
Dear Sir/Madam:
We have read Item 4.1 Changes in Registrants Certifying Accountant included in the Form 8-K dated April 20, 2016 of Coates International, Ltd. to be filed with the Securities and Exchange Commission and are in agreement with the statements concerning our firm.
Very truly yours,
/s/ Cowan, Gunteski & Co., P.C.