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8-K - COATES FORM 8-K - COATES INTERNATIONAL LTD \DE\form8k.htm
Exhibit 16.1
 

 
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January 6, 2010
 
 
Securities and Exchange Commission
100 F. Street N.E.
Washington, D.C.  20549

Re: 
Coates International, Ltd.
No. 000-33155
                      

We have read the statements by Coates International, Ltd. (copy attached), which we understand will be filed with the Securities and Exchange Commission pursuant to Item 4.01 of Form 8-K – Changes in Registrant’s Certifying Accountant, as part of the Form 8-K of Coates International, Ltd. dated January 6, 2010. We agree with the statements concerning our Firm made in Changes in Registrant’s Certifying Accountant paragraphs two and four in such Form 8-K. We have no basis to agree or disagree with respect to paragraphs one and three in Changes in Registrant’s Certifying Accountant.

Sincerely,

 
/s/ Weiser LLP

Weiser LLP