Attached files
| file | filename |
|---|---|
| S-1/A - POWIN ENERGY CORP | powin_s1amendmentno57.htm |
| EX-10.14 - LETTER FROM STERLING BANK - POWIN ENERGY CORP | sterling.htm |
| EX-5.1 - OPINION OF LEGAL COUNSEL - POWIN ENERGY CORP | f51opinionlettervr.htm |
| EX-10.10 - BUSINESS LOAN AGREEMENT AND AMENDMENT: QBF AND STERLING - POWIN ENERGY CORP | ex1010changeinagreement.htm |
| EX-3.9 - RESTATED AND AMENDED BYLAWS - POWIN ENERGY CORP | ex39powinbylawsat20090215.htm |
| EX-10.9 - BUSINESS LOAN AGREEMENT AND AMENDMENT: POWIN AND STERLING BANK - POWIN ENERGY CORP | ex109changeintermsagreement.htm |
| EX-23.1 - CONSENT FROM INDEPENDENT AUDITOR - POWIN ENERGY CORP | ex231powinconsenttofiles1upd.htm |
![[ex161letterfromrrhtosecda002.gif]](ex161letterfromrrhtosecda002.gif)
R.R. Hawkins & Associates International, a Professional Service Corporation
DOMESTIC & INTERNATIONAL BUSINESS CONSULTING
A superior method to building big business…”
February 23, 2010
Office of the Chief Accountant
Securities and Exchange Commission
100 F Street, NE
Washington, DC 20549
Re:
Powin Corporation
File Reference No. 333-160930
We were previously the independent registered public accounting firm for Powin Corporation, and under the date of March 23, 2009, we reported on the financial statements of Corporate Equity Investments, Inc. as of December 31, 2008 and 2007, and for the years then ended.
On December 7, 2009, the Company dismissed us as its independent registered public accounting firm. We have read Powin Corporation’s statements regarding the recent change of auditors included in this Form S-1/A Amendment #5. We agree with such statements made regarding our firm. We have no basis to agree or disagree with other statements made in this Form S-1/A.
Very truly yours,
![[ex161letterfromrrhtosecda004.gif]](ex161letterfromrrhtosecda004.gif)
R.R. Hawkins & Associates International, PSC
Corporate Headquarters
5777 W. Century Blvd. , Suite No. 1500
Los Angeles, CA 90045
T: 310.553.5707 F: 310.553.5337
www.rrhawkins.com