EX-16 2 hm8k100609exh161.htm

Exhibit 16.1

SEALE AND BEERS, CPAs
PCAOB & CPAB REGISTERED AUDITORS
www.sealebeers.com

 

October 14, 2009

Securities and Exchange Commission
Washington, D.C. 20549

Ladies and Gentlemen:

The firm of Seale and Beers, CPAs was previously principal accountant for Hydrogen Motors, Inc. (the "Company") and has not completed any review or audit work for the company. Effective October 6, 2009, we were dismissed from the Company as principal accountants.

We have read the Company's statements included its Form 8-K pertaining to Seale and Beers CPAs dated October 6, 2009, and we agree with such statements contained therein.

We have no knowledge about the appointment of Chang G. Park, CPA as new auditors, nor whether they were consulted prior to their appointment as auditors.

Sincerely,

 

Seale and Beers, CPAs
Las Vegas, NV

 

CC:

U.S. Securities & Exchange Commission
Office of the Chief Accountant
100 F Street, NE
Washington, DC 20549
202-551-5300 Phone
202-772-9252 Fax

 

Seale and Beers, CPAs PCAOB & CPAB Registered Auditors
50 South Jones Blvd. Suite 202, Las Vegas, Nevada 89107 (702) 666-8550