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

Gentlemen:

We have read the statements  made by Solpower  Corporation,  which we understand
will be filed with the  Commission,  pursuant  to Item 4 of Form 8-K, as part of
the Company's Form 8-K report dated March 22, 1999. We agree with the statements
concerning our Firm in such Form 8-K.

                           Yours very truly,

                           /s/ Clancy & Co.

                           Clancy & Co., P.L.L.C.