SEC Info - Changing World Technologies, Inc. - IPO: ‘S-1’ on 8/12/08

Changing World Technologies, Inc. – IPO: ‘S-1’ on 8/12/08 – EX-16.1

On: Tuesday, 8/12/08, at 4:19pm ET · Accession #: 950123-8-9384 · File #: 333-152967

As Of Filer Filing For·On·As Docs:Size Issuer Agent 8/12/08 Changing World Technologies, Inc. S-1 5:1.7M RR Donnelley/FA

Document/Exhibit Description Pages Size 1: S-1 Registration Statement (General Form) HTML 1.21M 2: EX-16.1 Ex-16.1: Letter From Martorella & Grasso, LLP HTML 8K 3: EX-21.1 Ex-21.1: Subsidiaries HTML 5K 4: EX-23.1 Ex-23.1: Consent of Ernst & Young LLP HTML 6K 5: EX-23.2 Ex-23.2: Consent of Ernst & Young LLP HTML 6K

Exhibit 16.1

MARTORELLA & GRASSO, LLP

CERTIFIED PUBLIC ACCOUNTANTS

99 TULIP AVENUE, SUITE 204

FLORAL PARK, NEW YORK 11001-1927

TELEPHONE (516) 354-6700

FAX (516) 354-6719

E-MAIL: cpa@mgcpaco.com

PATRICK MARTORELLA. CPA

MARK L GRASSO. CPA

August 11, 2008

Securities and Exchange Commission

100 F Street, NE

Washington, D.C. 20549

Re: Changing World Technologies, Inc.

Dear Sir or Madam:

We have read the statements regarding Martorella & Grasso, LLP, contained under the caption “Change in Accountants” in the Registration Statement on Form S-l of Changing World Technologies, Inc. to be filed with the Securities and Exchange Commission on or about August 12, 2008. We are in agreement with the statements about Martorella & Grasso, LLP in such Registration Statement.

Very truly yours,

MARTORELLA & GRASSO, LLP

CERTIFIED PUBLIC ACCOUNTANTS

Mark L. Grasso, CPA

MLG/gm12397

cc: Changing World Technologies, Inc.

This ‘S-1’ Filing

Date

Other Filings

Filed on:

8/12/08

None on these Dates

8/11/08

List all Filings

Changing World Technologies, Inc. – IPO: ‘S-1’ on 8/12/08 – EX-16.1

On: Tuesday, 8/12/08, at 4:19pm ET · Accession #: 950123-8-9384 · File #: 333-152967

Previous ‘S-1’: None · Next: ‘S-1/A’ on 10/8/08 · Latest: ‘S-1/A’ on 2/12/09

Initial Public Offering (IPO): Registration Statement (General Form) — Form S-1
Filing Table of Contents

EX-16.1 — Ex-16.1: Letter From Martorella & Grasso, LLP

This exhibit is an HTML Document rendered as filed. [ Alternative Formats ]

Dates Referenced Herein

Changing World Technologies, Inc. – IPO: ‘S-1’ on 8/12/08 – EX-16.1

On: Tuesday, 8/12/08, at 4:19pm ET · Accession #: 950123-8-9384 · File #: 333-152967

Previous ‘S-1’: None · Next: ‘S-1/A’ on 10/8/08 · Latest: ‘S-1/A’ on 2/12/09

Initial Public Offering (IPO): Registration Statement (General Form) — Form S-1Filing Table of Contents

EX-16.1 — Ex-16.1: Letter From Martorella & Grasso, LLP

This exhibit is an HTML Document rendered as filed. [ Alternative Formats ]

Dates Referenced Herein

Initial Public Offering (IPO): Registration Statement (General Form) — Form S-1
Filing Table of Contents