EX-16 2 exhibit16.htm EXHIBIT 16 exhibit16.htm
Exhibit 16




October 21, 2014

Securities and Exchange Commission
100 F Street N.E.
Washington, D.C. 20549
 
We have been furnished with a copy of the response to Item 4.01 of Form 8-K for the event that occurred on October 20, 2014, to be filed by our former client, Advanced Battery Technologies, Inc.  We agree with the statements made in response to that Item insofar as they relate to our Firm.
 

 
Very truly yours,
 
/s/ EFP Rotenberg LLP

EFP Rotenberg LLP
Rochester, New York