O'CONNER, MALONEY & COMPANY
                          Certified Public Accountants
              466 MAIN STREET, WORCESTER, MASSACHUSETTS 01608-2370
                 Telephone 508/757-6391 Telecopier 508/797-9307

DONALD F. O. MALONEY, CPA
DONALD F. O. MALONEY, JR., CPA
JOSEPH F. GRIMALDO, CPA
ARTHUR T. BORB, CPA
PAUL F. SCZEPANSKI, CPA
ANTHONY D. ROZEVICIUS, CPA
ROBERT V. MALONEY, CPA
ROBERT G. SOULAY, CPA
CAROL J. MALONEY, CPA


                                  July 26, 2001

Securities  and  Exchange  Commission  Washington,  D.C.  20549

Re:  Mass  Megawatts  Power,  Inc.
     11  Maple  Avenue
     Shrewsbury,  MA  01545
     Form  BK  Current  Report

To  Whom  It  May  Concern:

     We  have  reviewed the Form 8K Current Report of the above named registrant
dated  July  18,  2001.

     This  will  confirm  to  you that we agree with the statements made in that
report  and  in  particular that the reason for the change in our appointment as
independent  accountants  was  due  to  the  fact  that  a  partner in this firm
purchased  an  equity  position in Mass Megawatts giving rise to an independence
issue.

                                          Very truly yours,


                                          /s/ Donald P.O. Maloney
                                          Donald P.O. Maloney

DFOM/mn
enclosure