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8-K - LIVE FILING - VIASPACE Inc.htm_42117.htm

June 21, 2011

Securities and Exchange Commission
100 F Street, N.E.
Washington, D.C. 20549-7561

Dear Sirs/Madams:

We have read Item 4.01 of VIASPACE Inc.’s Form 8-K dated June 21, 2011, and have the following comments:

         
  1.    
We agree with the statements made in Item 4.01(a).
  2.    
We have no basis on which to agree or disagree with the statements made
in Item 4.01(b).

Yours truly,

/s/ Goldman Kurland and Mohidin, LLP

Encino, California