Robert Early & Company, P.C.
                               1733 Fulwiler Road
                                Abilene, TX 79603








December 9, 2005

Securities Exchange Commission
Washington, DC


RE:  KleenAir Systems, Inc.


We have read the statements made by KleenAir in their Form 8-K regarding our
firm continuing as their accountant.

We had not resigned from our engagement as KleenAir's accountants, although we
were aware that they were soliciting other accountants. The decision for them to
change firms was a mutual decision that was not due to problems between our firm
and them. If they were successful in identifying and engaging another firm in
time to deal with the third quarter 10-QSB, we would resign. They thought that
they had done so. However, they explained to me that the engagement fell apart
before actually getting started.

We agree with the statement in KleenAir's Form 8-K that we will continue as
their accountants.

Sincerely,




/s/ ROBERT EARLY & COMPANY, P.C.
Robert Early & Company, P.C.