EXHIBIT 16.1



April 7, 2011

Securities and Exchange Commission
100 F Street, N.E.
Washington, DC 20549

Dear Sir or Madam:

We have read the statements of Leo Motors, Inc. (the "Company") pertaining to
our firm included under Item 4.01 of Form 8-K to be filed on or about April 7,
2011 and agree with such statements as they pertain to our firm. We have no
basis to agree or disagree with other statements of the Company contained
therein.

Very truly yours,

/s/ Gruber & Company, LLC