Attached files

file filename
EX-2.3 - EXHIBIT 2.3 PDF REFERENCE - Ecoark Holdings, Inc.ex23.pdf
EX-3.1 - EXHIBIT 3.1 PDF REFERENCE - Ecoark Holdings, Inc.ex31.pdf
8-K - MAGNOLIA SOLAR CORPORATION - Ecoark Holdings, Inc.form8k.htm
EX-2.1 - EXHIBIT 2.1 - AGREEMENT AND PLAN OF MERGER - Ecoark Holdings, Inc.ex21.htm
EX-2.2 - EXHIBIT 2.2 - CERTIFICATE OF MERGER - Ecoark Holdings, Inc.ex22.htm
EX-3.1 - EXHIBIT 3.1 - CERTIFICATE OF CHANGE - Ecoark Holdings, Inc.ex31.htm
EX-2.3 - EXHIBIT 2.3 - ARTICLES OF MERGER - Ecoark Holdings, Inc.ex23.htm
EX-10.1 - EXHIBIT 10.1 - FORM OF SUBSCRIPTION AGREEMENT - Ecoark Holdings, Inc.ex101.htm
EX-99.1 - EXHIBIT 99.1 - MAGNOLIA SOLAR, INC. AUDITED FINANCIAL STATEMENTS - Ecoark Holdings, Inc.ex991.htm
EX-99.3 - EXHIBIT 99.3 - MAGNOLIA SOLAR, INC. PRO FORMA FINANCIAL STATEMENTS - Ecoark Holdings, Inc.ex993.htm
EX-99.2 - EXHIBIT 99.2 - MAGNOLIA SOLAR, INC. UNAUDITED FINANCIAL STATEMENTS - Ecoark Holdings, Inc.ex992.htm
EX-10.7 - EXHIBIT 10.7 - STOCK PURCHASE AGREEMENT - Ecoark Holdings, Inc.ex107.htm
EX-10.9 - EXHIBIT 10.9 - FORM OF SECURITY AGREEMENT - Ecoark Holdings, Inc.ex109.htm
EX-21.1 - EXHIBIT 21.1 - LIST OF SUBSIDIARIES - Ecoark Holdings, Inc.ex211.htm
EX-10.5 - EXHIBIOT 10.5 FORM OF PLACEMENT AGENT WARRANT - Ecoark Holdings, Inc.ex105.htm
EX-10.8 - EXHIBIT 10.8 - MASTER LICENSE AGREEMENT - Ecoark Holdings, Inc.ex108.htm
EX-10.3 - EXHIBIT 10.3 - FORM OF ORIGINAL ISSUE DISCOUNT SECURED CONVERTIBLE NOTE - Ecoark Holdings, Inc.ex103.htm
EX-10.6 - EXHIBIT 10.6 AGREEMENT OF CONVEYANCE, TRANSFER AND ASSIGNMENT OF ASSETS AND ASSUMPTION OF OBLIGATIONS - Ecoark Holdings, Inc.ex106.htm
EX-10.2 - EXHIBIT 10.2 - FORM OF INVESTOR WARRANT - Ecoark Holdings, Inc.ex102.htm
EX-10.10 - EXHIBIT 10.10 - FORM OF SUBSIDIARY GUARANTEE - Ecoark Holdings, Inc.ex1010.htm
EX-10.11 - EXHIBIT 10.11 - PLACEMENT AGENT AGREEMENT EXTENSION LETTER - Ecoark Holdings, Inc.ex1011.htm
EX-3.2 - EXHIBIT 3.2 - AMENDED AND RESTATED BYLAWS - Ecoark Holdings, Inc.ex32.htm
EX-10.4 - EXHIBIT 10.4 PLACEMENT AGENT AGREEMENT, DATED SEPTEMBER 5, 2009, BETWEEN MAGNOLIA SOLAR, INC. AND MIDTOWN PARTNERS & CO., LLC - Ecoark Holdings, Inc.ex104.htm
Exhibit 16.1
 
JOHN KINROSS-KENNEDY
CERTIFIED PUBLIC ACCOUNTANT
17848 Skypark Circle, Suite C
IRVINE, CALIFORNIA, U.S.A.  92614-6401
(949) 955-2522.   Fax (949)724-3817
jkinross@zamucen.com


January 6, 2010

Securities and Exchange Commission
100 F Street, NE
Washington, D.C. 20549

Commissioners:

We have read the statements made by Registrant, which we understand will be filed with the Securities and Exchange Commission, pursuant to item 4.01 of Form 8-K, as part of the Form 8-K of Registrant dated December 31, 2009.  We agree with the statements concerning our Firm in such Form 8-K.


Sincerely,


/s/ John Kinross-Kennedy
_______________________________
John Kinross-Kennedy, CPA