July 28, 2009

Office of the Chief Accountant

Securities and Exchange Commission

450 Fifth Street, N.W.

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 July 28, 2009, which we understand will be filed on July 28, 2009. We agree with such statements in paragraphs 1 to 4 of Item 4.01 of such Form 8-K in regard concerning Raich Ende Malter & 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/Raich Ende Malter & Co. LLP

Raich Ende Malter & Co. LLP

Independent Registered Public Accounting Firm