Exhibit 99.1

November 30, 2005

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

Ladies and Gentlemen:

We have read and agree with the  comments  in Item 4.01 of Form 8-K of  Solpower
Corporation dated November 30, 2005.





                            /s/ Semple & Cooper, LLP