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8-K - 8-K - alpha-En Corpv215684_8k.htm

MOST & COMPANY, LLP
 
March 21, 2011
 
Office of the Chief Accountant
Securities and Exchange Commission
100 F Street, N.E.
Washington, D.C. 20549
 
Re: alpha-En Corporation
 
Dear Sir or Madam:
 
We have read the statements made in alpha-En Corporation’s Form 8-K, dated March 21, 2011, which we understand will be filed on March 23, 2011. We agree with such statements in paragraphs 1 to 4 of Item 4.01 of such Form 8-K concerning Most & Co, LLP. We have no basis on which to agree or disagree with any other statements made in the Form 8-K.
               
 
Very truly yours, 
   
 
/s/Most & Company, LLP
   
 
Most & Company, LLP
Independent Registered Public Accounting Firm