EX-16.6


STONEFIELD
JOSEPHSON, INC.
- ---------------
Certified Public Accountants
Business Advisors


January 10, 2007



Securities and Exchange Commission
450 Fifth Street, N.W.
Washington, D.C. 20549

Commissioners:

We have read the first,  second and fourth  paragraphs of the statements made by
ACL  Semiconductors  Inc.  (the   "Registrant"),   which  were  filed  with  the
Commission,  pursuant to Item 4.02 of Form 8-K, as part of the Registrant's Form
8-K report dated December 29, 2006. We agree with the statements  made regarding
our firm in the aforementioned paragraphs under Item 4.02 of that form 8-K

Very truly yours,

/s/ Stonefield Josephson, Inc.

Stonefield Josephson, Inc.