EX-16.1 2 v098520_ex16-1.htm Unassociated Document
Exhibit 16.1
 
December 31, 2007
 
Securities and Exchange Commission
100 F Street, N.E.
Washington, DC 20549

Ladies and Gentlemen:

We have read the statements of Orion Ethanol, Inc. pertaining to our firm included under Item 4.01 of Form 8-K to be filed on December 31, 2007 and agree with such statements as they pertain to our firm. We have no basis to agree or disagree with other statements of the registrant contained therein.

Sincerely,
 
/s/ Hein & Associates, LLP.
 
HEIN & ASSOCIATES, LLP