Attached files
| file | filename |
|---|---|
| S-1 - REGISTRATION STATEMENT - Axion Power International, Inc. | v171014_s-1.htm |
| EX-5.1 - OPINION OF JOLIE KAHN, ESQ. - Axion Power International, Inc. | v171014_ex5-1.htm |
| EX-23.2 - CONSENT OF EFP ROTENBERG, LLP - Axion Power International, Inc. | v171014_ex23-2.htm |
Exhibit
16.1
LETTER
FROM PREDECESSOR INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM
U.S.
Securities and Exchange Commission
100 F
Street, NE
Washington,
DC 20549-6010
Dear
Ladies and Gentlemen:
We are
the predecessor independent registered public accounting firm for Axion Power
International, Inc. (the Company). We have read the Company's disclosure set
forth under the heading "Changes in Registrant's Certifying Accountant" in the
Company's Registration Statement on Form S-1 dated on January 11, 2010 and are
in agreement with the disclosure insofar as it pertains to our
firm.
/s/
Rotenberg & Co., llp
Rochester,
New York
January
11, 2010