EXHIBIT 16.1




January 18, 2007

Office of the Chief Accountant
Securities and Exchange Commission
100 F Street, N.E.
Washington, D.C.  20549

Re:  EnerTeck Corporation
     File No. 000-31981

Dear Sir or Madam:

We have read Item 4.01 of Form 8-K of EnerTeck Corporation for
the event that occurred on January 15, 2007, and we agree with
the statements concerning our firm contained therein.

We have no basis to agree or disagree with any other matters
reported therein.



/s/ Malone & Bailey, PC
Malone & Bailey, PC
www.malone-bailey.com
Houston, Texas