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<SEC-DOCUMENT>0001380389-09-000051.txt : 20090423
<SEC-HEADER>0001380389-09-000051.hdr.sgml : 20090423
<ACCEPTANCE-DATETIME>20090423164934
ACCESSION NUMBER:		0001380389-09-000051
CONFORMED SUBMISSION TYPE:	8-K/A
PUBLIC DOCUMENT COUNT:		3
CONFORMED PERIOD OF REPORT:	20090423
ITEM INFORMATION:		Changes in Registrant's Certifying Accountant
FILED AS OF DATE:		20090423
DATE AS OF CHANGE:		20090423

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			ECLIPS ENERGY TECHNOLOGIES, INC.
		CENTRAL INDEX KEY:			0001058307
		STANDARD INDUSTRIAL CLASSIFICATION:	POWER, DISTRIBUTION & SPECIALTY TRANSFORMERS [3612]
		IRS NUMBER:				650783722
		STATE OF INCORPORATION:			FL
		FISCAL YEAR END:			1231

	FILING VALUES:
		FORM TYPE:		8-K/A
		SEC ACT:		1934 Act
		SEC FILE NUMBER:	000-25097
		FILM NUMBER:		09767083

	BUSINESS ADDRESS:	
		STREET 1:		3900A 31ST STREET NORTH
		CITY:			ST PETERSBURG
		STATE:			FL
		ZIP:			33714
		BUSINESS PHONE:		7275255552

	MAIL ADDRESS:	
		STREET 1:		3900A 31ST STREET NORTH
		CITY:			ST PETERSBURG
		STATE:			FL
		ZIP:			33714

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	WORLD ENERGY SOLUTIONS, INC.
		DATE OF NAME CHANGE:	20051114

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	ADVANCED 3-D ULTRASOUND SERVICES INC
		DATE OF NAME CHANGE:	20050809

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	YSEEK INC
		DATE OF NAME CHANGE:	20010413
</SEC-HEADER>
<DOCUMENT>
<TYPE>8-K/A
<SEQUENCE>1
<FILENAME>eeti8ka_reauditorchange.htm
<DESCRIPTION>ECLIPS ENERGY TECHNOLOGIES FORM 8-K/A
<TEXT>
<!doctype html public "-//IETF//DTD HTML//EN">
<HTML>
<HEAD>
<TITLE>Converted by EDGARwiz</TITLE>
<META NAME="author" CONTENT="Christine Zurich">
<META NAME="date" CONTENT="04/23/2009">
</HEAD>
<BODY style="line-height:12pt; font-family:Times New Roman; font-size:10pt; color:#000000">
<DIV style="width:697.733px"><P style="margin:0px"><BR></P>
<P style="margin:0px"><BR></P>
<P style="margin:0px"><BR></P>
<P style="line-height:14pt; margin:0px; font-size:12pt">&nbsp;</P>
<P style="margin:0px; font-size:12pt" align=center>&nbsp;<FONT style="font-size:10pt">UNITED STATES</FONT></P>
<P style="margin:0px" align=center>SECURITIES AND EXCHANGE COMMISSION</P>
<P style="margin:0px" align=center>Washington, D.C. 20549</P>
<P style="margin:0px" align=center><BR></P>
<P style="line-height:16pt; margin:0px; font-size:14pt" align=center><B>FORM &nbsp;8-K/A</B></P>
<P style="margin:0px" align=center><BR></P>
<P style="margin:0px" align=center>Current Report</P>
<P style="margin:0px" align=center>Pursuant to Section 13 or 15(d) of the Securities Exchange Act of 1934</P>
<P style="margin:0px" align=center><BR></P>
<P style="margin:0px" align=center><I>Date of Report</I>: &nbsp;<B>April 23, 2009</B></P>
<P style="margin:0px" align=center><BR></P>
<P style="line-height:16pt; margin:0px; font-size:14pt" align=center><B>EClips Energy Technologies, Inc.</B></P>
<P style="margin:0px" align=center><I>(Exact name of Registrant as specified in Its Charter)</I></P>
<P style="margin:0px" align=justify><BR></P>
<P style="margin:0px" align=center><B>Florida</B></P>
<P style="margin:0px" align=center><I>(State or Other Jurisdiction of Incorporation)</I></P>
<P style="margin:0px" align=center><BR></P>
<P style="margin:0px" align=center><B>000-25097</B></P>
<P style="margin:0px" align=center><I>(Commission File Number)</I></P>
<P style="margin:0px" align=center><BR></P>
<P style="margin:0px" align=center><B>65-0783722</B></P>
<P style="margin:0px" align=center><I>(IRS Employer Identification No.)</I></P>
<P style="margin:0px" align=center><BR></P>
<P style="margin:0px" align=center><B>3900A 31<SUP>st</SUP> Street N., St. Petersburg, Florida &nbsp;&nbsp;33714</B></P>
<P style="margin:0px" align=center><I>(Address of Principal Executive Offices and Zip Code)</I></P>
<P style="margin:0px" align=justify><BR></P>
<P style="margin:0px" align=center><B>(727) 525-5552</B></P>
<P style="margin:0px" align=center><I>(Registrant&#146;s Telephone Number, Including Area Code)</I></P>
<P style="margin:0px" align=center><BR></P>
<P style="margin:0px" align=center><B>World Energy Solutions, Inc. (a Florida corporation)</B></P>
<P style="margin:0px" align=center><I>(Former name or former address if changed since last report.)</I></P>
<P style="margin:0px" align=justify><BR></P>
<P style="margin:0px" align=justify>Check the appropriate box below if the Form 8-K filing is intended to simultaneously satisfy the filing obligation of the registrant under any of the following provisions:</P>
<P style="margin:0px" align=justify><BR></P>
<P style="margin-top:0px; margin-bottom:-16px; padding-left:48px; text-indent:-48px" align=justify>[__]</P>
<P style="margin:0px; padding-left:48px" align=justify>Written communications pursuant to Rule 425 under the Securities Act </P>
<P style="margin:0px; padding-left:48px" align=justify>(17 CFR 230.425)</P>
<P style="margin:0px" align=justify><BR></P>
<P style="margin-top:0px; margin-bottom:-16px" align=justify>[__]</P>
<P style="margin:0px; text-indent:48px" align=justify>Soliciting material pursuant to Rule 14a-12 under the Exchange Act </P>
<P style="margin:0px; text-indent:48px" align=justify>(17 CFR 240.14a-12)</P>
<P style="margin:0px" align=justify><BR></P>
<P style="margin-top:0px; margin-bottom:-16px; padding-left:48px; text-indent:-48px" align=justify>[__]</P>
<P style="margin:0px; padding-left:48px" align=justify>Pre-commencement communications pursuant to Rule 14d-2(b) under the Exchange Act (17 CFR 240.14d-2(b))</P>
<P style="margin:0px" align=justify><BR></P>
<P style="margin-top:0px; margin-bottom:-16px; padding-left:48px; text-indent:-48px" align=justify>[__]</P>
<P style="margin:0px; padding-left:48px" align=justify>Pre-commencement to medications pursuant to Rule 13e-4(c) under the Exchange Act (17 CFR 240.13e-4(c)</P>
<P style="margin:0px"><BR></P>
<P style="margin:0px"><BR>
<BR></P>
<P style="margin:0px; font-family:serif" align=center>1</P>
<P style="margin:0px"><BR></P>
<P style="margin:0px; page-break-before:always"><BR></P>
<P style="margin:0px"><BR></P>
<P style="margin:0px" align=center><BR></P>
<P style="margin:0px" align=center><B>EXPLANATORY NOTE</B></P>
<P style="margin:0px" align=center><B><U>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;</U></B></P>
<P style="margin:0px" align=center><BR></P>
<P style="margin-top:5.533px; margin-bottom:5.533px">The Company&#146;s current report on Form 8-K filed on April 15, 2009 is being amended to included the predecessor auditor&#146;s response letter, include the timeline of dates regarding predecessor auditor termination, successor auditor engagement and to respond to the Securities and Exchange Commission staff comment letter dated April 16, 2009.</P>
<P style="margin-top:5.533px; margin-bottom:5.533px" align=center><U>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;</U></P>
<P style="margin:0px" align=justify><BR></P>
<P style="margin:0px" align=center><BR></P>
<P style="margin:0px" align=center><B>FORWARD LOOKING STATEMENTS</B></P>
<P style="margin:0px"><BR></P>
<P style="margin:0px" align=justify><I>This Form 8-K and other reports filed by Registrant from time to time with the Securities and Exchange Commission (collectively the &#147;Filings&#148;) contain or may contain forward looking statements and information that are based upon beliefs of, and information currently available to, Registrant&#146;s management as well as estimates and assumptions made by Registrant&#146;s management. When used in the filings the words &#147;anticipate&#148;, &#147;believe&#148;, &#147;estimate&#148;, &#147;expect&#148;, &#147;future&#148;, &#147;intend&#148;, &#147;plan&#148; or the negative of these terms and similar expressions as they relate to Registrant or Registrant&#146;s management identify forward looking statements. Such statements reflect the current view of Registrant with respect to future events and are subject to risks, uncertainties, assumptions and other factors relating to Registrant&#146;s industry, Registrant&#146;s operations and results of operations and an
y businesses that may be acquired by Registrant. Should one or more of these risks or uncertainties materialize, or should the underlying assumptions prove incorrect, actual results may differ significantly from those anticipated, believed, estimated, expected, intended or planned. </I></P>
<P style="margin:0px; font-size:12pt" align=justify>&nbsp;</P>
<P style="margin:0px" align=justify><I>Although Registrant believes that the expectations reflected in the forward looking statements are reasonable, Registrant cannot guarantee future results, levels of activity, performance or achievements. Except as required by applicable law, including the securities laws of the United States, Registrant does not intend to update any of the forward-looking statements to conform these statements to actual results.</I></P>
<P style="margin:0px"><BR></P>
<P style="margin:0px" align=justify><B>SECTION 4 &#150; MATTERS RELATED TO ACCOUNTANTS AND FINANCIAL STATEMENTS</B></P>
<P style="margin:0px" align=justify><BR></P>
<P style="margin:0px" align=justify><B>ITEM 4.01. CHANGES IN REGISTRANT'S CERTIFYING ACCOUNTANT</B></P>
<P style="margin:0px" align=justify><BR></P>
<P style="margin:0px" align=justify><B>(1) Previous Independent Auditors</B>:</P>
<P style="margin:0px" align=justify><BR></P>
<P style="margin-top:0px; margin-bottom:-16px; padding-left:56px; text-indent:-48px" align=justify>a.</P>
<P style="margin:0px; padding-left:56px; text-indent:-20px" align=justify>On April 7, 2009, we sent an email to our independent registered auditor, Ferlita, Walsh, &amp; Gonzalez, P.A. of Tampa Florida (&quot;FW&amp;G&quot;) and advised FW&amp;G to stop all outside accounting work until further notice. &nbsp;The Company intended for this email to constitute a termination of the services of FW&amp;G as the Company&#146;s independent registered auditor. &nbsp;Apparently a misunderstanding exists between the Company and FW&amp;G regarding the date of termination as FW&amp;G has advised the Company that it did not deem the termination to occur until April 14, 2009. &nbsp;FW&amp;G&#146;s report on the financial statements for the year ended December 31, 2007 contained no adverse opinion or disclaimer of opinion and was not qualified or modified as to uncertainty, audit scope or accounting principles except to include an explanatory paragraph expressing substantial doubt as to the Company&#146;s ability to continu
e as a going concern. &nbsp;</P>
<P style="margin:0px" align=justify><BR></P>
<P style="margin-top:0px; margin-bottom:-16px; padding-left:56px; text-indent:-48px" align=justify>b.</P>
<P style="margin:0px; padding-left:56px; text-indent:-20px" align=justify>Our Board of Directors participated in and approved the decision to change independent accountants. Through the period of registration, the financial audits for December 31, 2007 and 2006 and any subsequent interim period through the date of dismissal, there have been no disagreements with FW&amp;G on any matter of accounting principles or practices, financial statement disclosure, or auditing scope or procedure, which disagreements if not resolved to the satisfaction of FW&amp;G would have caused them to make reference thereto in their report on the financial statements. FW&amp;G&#146;s report on the financial statements for the year ended December 31, 2006 contained no adverse opinion or disclaimer of opinion and was not qualified or modified as to uncertainty, audit scope or accounting principles.</P>
<P style="margin:0px" align=justify><BR></P>
<P style="margin-top:0px; margin-bottom:-16px; padding-left:56px; text-indent:-48px" align=justify>c.</P>
<P style="margin:0px; padding-left:56px; text-indent:-20px" align=justify>During the most recent review periods, subsequent to December 31, 2007, there have been no reportable events with us as set forth in Item 304(a)(1)(v) of Regulation S-K.</P>
<P style="margin:0px" align=justify><BR></P>
<P style="margin-top:0px; margin-bottom:-16px; padding-left:56px; text-indent:-48px" align=justify>d.</P>
<P style="margin:0px; padding-left:56px; text-indent:-20px" align=justify>We requested that FW&amp;G furnish us with a letter addressed to the SEC stating whether or not it agrees with the above statements. &nbsp;</P>
<P style="margin:0px" align=justify><BR></P>
<P style="margin:0px" align=justify><B>(2) New Independent Accountants:</B></P>
<P style="margin:0px" align=justify><BR></P>
<P style="margin-top:0px; margin-bottom:-16px; padding-left:64px; text-indent:-24px" align=justify>a.</P>
<P style="margin:0px; padding-left:64px" align=justify>Subsequent to the Company&#146;s April 7, 2009 e-mail, we solicited the services of Randall N. Drake, CPA, P.A., to serve as our independent registered auditor. We engaged Randall N. Drake CPA, P.A. of Clearwater, Florida, as our new independent registered auditor on Friday, April 10, 2009. </P>
<P style="margin:0px" align=justify><BR></P>
<P style="margin:0px" align=justify><BR>
<BR></P>
<P style="margin:0px; font-family:serif" align=center>2</P>
<P style="margin:0px"><BR></P>
<P style="margin:0px; page-break-before:always"><BR></P>
<P style="margin:0px"><BR></P>
<P style="margin-top:0px; margin-bottom:-16px; padding-left:64px; text-indent:-24px" align=justify>b.</P>
<P style="margin:0px; padding-left:64px" align=justify>Prior to April 10, 2009, we did not consult with Randall N. Drake CPA, PA regarding (i) the application of accounting principles, (ii) the type of audit opinion that might be rendered by Randall N. Drake CPA, P.A., or (iii) any other matter that was the subject of a disagreement between us and our former auditor or was a reportable event (as described in Items 304(a)(1)(iv) or Item 304(a)(1)(v) of Regulation S-B, respectively).</P>
<P style="margin:0px" align=justify><BR></P>
<P style="margin:0px" align=justify><B>ITEM 9.01. FINANCIAL STATEMENTS AND EXHIBITS.</B></P>
<P style="margin:0px" align=justify><BR></P>
<P style="margin:0px" align=justify>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(a) Financial statements of business acquired:</P>
<P style="margin:0px" align=justify><BR></P>
<P style="margin:0px" align=justify>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;None</P>
<P style="margin:0px" align=justify><BR></P>
<P style="margin:0px" align=justify>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(b) &nbsp;Exhibits</P>
<P style="margin:0px" align=justify><BR></P>
<P style="margin:0px"><BR></P>
<TABLE style="font-size:10pt" cellspacing=0><TR height=0 style="font-size:0"><TD width=103.2></TD><TD width=608.933></TD></TR>
<TR><TD valign=top width=103.2><P style="margin:0px"><U>NUMBER</U></P>
</TD><TD valign=top width=608.933><P style="margin:0px"><U>EXHIBIT</U></P>
</TD></TR>
<TR><TD valign=top width=103.2><P style="margin:0px">16</P>
</TD><TD valign=top width=608.933><P style="margin:0px">Letter of Ferlita, Walsh &amp; Gonzalez, P.A. re Form 8-K</P>
</TD></TR>
<TR><TD valign=top width=103.2><P style="margin:0px">16</P>
</TD><TD valign=top width=608.933><P style="margin:0px">Letter of Ferlita, Walsh &amp; Gonzalez, P.A. re Form 8-K/A</P>
</TD></TR>
</TABLE>
<P style="margin:0px" align=center>&nbsp;</P>
<P style="margin:0px" align=center><BR></P>
<P style="margin:0px" align=center><BR></P>
<P style="margin:0px" align=center><BR></P>
<P style="margin:0px" align=center><BR></P>
<P style="margin:0px" align=center><BR></P>
<P style="margin:0px" align=center><BR></P>
<P style="margin:0px" align=center><B>SIGNATURES</B></P>
<P style="margin:0px" align=center>&nbsp;</P>
<P style="margin:0px" align=justify>Pursuant to the requirements of the Securities Exchange Act of 1934, the Registrant has duly caused this Report to be signed on its behalf by the undersigned hereunto duly authorized.</P>
<P style="margin:0px" align=justify>&nbsp;</P>
<TABLE style="font-size:10pt" cellspacing=0><TR height=0 style="font-size:0"><TD width=348.467></TD><TD width=351.267></TD></TR>
<TR><TD width=348.467><P style="margin:0px">&nbsp;</P>
</TD><TD width=351.267><P style="margin:0px"><B>ECLIPS ENERGY TECHNOLOGIES, INC.</B></P>
</TD></TR>
<TR><TD width=348.467><P style="margin:0px">&nbsp;</P>
</TD><TD width=351.267><P style="margin:0px">&nbsp;</P>
</TD></TR>
<TR><TD width=348.467><P style="margin:0px">&nbsp;</P>
</TD><TD width=351.267><P style="margin:0px">&nbsp;</P>
</TD></TR>
<TR><TD width=348.467><P style="margin:0px">Dated: &nbsp;April 23, 2009</P>
</TD><TD style="border-bottom:2px solid #000000" width=351.267><P style="margin:0px">/s/ Benjamin C. Croxton</P>
</TD></TR>
<TR><TD width=348.467><P style="margin:0px">&nbsp;</P>
</TD><TD width=351.267><P style="margin:0px">Benjamin C. Croxton</P>
</TD></TR>
<TR><TD width=348.467><P style="margin:0px">&nbsp;</P>
</TD><TD width=351.267><P style="margin:0px">Chief Executive Officer</P>
</TD></TR>
<TR><TD width=348.467><P style="margin:0px">&nbsp;</P>
</TD><TD width=351.267><P style="margin:0px">Chief Financial Officer</P>
</TD></TR>
<TR><TD width=348.467><P style="margin:0px; font-size:2pt">&nbsp;</P>
</TD><TD width=351.267><P style="margin:0px; font-size:2pt">&nbsp;</P>
</TD></TR>
<TR><TD width=348.467><P>&nbsp;</P></TD><TD width=351.267><P>&nbsp;</P></TD></TR>
<TR><TD width=348.467><P>&nbsp;</P></TD><TD width=351.267><P>&nbsp;</P></TD></TR>
<TR><TD width=348.467><P>&nbsp;</P></TD><TD width=351.267><P>&nbsp;</P></TD></TR>
</TABLE>
<P style="margin:0px" align=justify>&nbsp;</P>
<P style="margin:0px" align=justify>&nbsp;</P>
<P style="margin:0px" align=justify>&nbsp;</P>
<P style="margin:0px">&nbsp;</P>
<P style="margin:0px; font-size:12pt">&nbsp;</P>
<P style="margin:0px"><BR></P>
<P style="margin:0px"><BR></P>
<P style="margin:0px"><BR>
<BR></P>
<P style="margin:0px; font-family:serif" align=center>3</P>
<P style="margin:0px"><BR></P>
</DIV></BODY>
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</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>EX-16
<SEQUENCE>2
<FILENAME>form8kresponsefwg.htm
<DESCRIPTION>FW&G RESPONSE RE FORM 8-K
<TEXT>
<!doctype html public "-//IETF//DTD HTML//EN">
<HTML>
<HEAD>
<TITLE>Ferlita, Walsh &amp; Gonzalez, P</TITLE>
<META NAME="author" CONTENT="Clifford Hunt">
<META NAME="date" CONTENT="04/23/2009">
</HEAD>
<BODY style="line-height:12pt; font-family:Times New Roman; font-size:10pt; color:#000000">
<DIV style="width:624px"><P style="margin:0px"><B>Ferlita, Walsh &amp; Gonzalez, P.A.</B></P>
<P style="margin:0px"><BR></P>
<P style="margin:0px"><BR></P>
<P style="margin:0px"><BR></P>
<P style="margin:0px">April 22, 2009</P>
<P style="margin:0px"><BR></P>
<P style="margin:0px">Security and Exchange Commission</P>
<P style="margin:0px">100 F Street, N.E.</P>
<P style="margin:0px">Washington, DC 20549</P>
<P style="margin:0px"><BR></P>
<P style="margin:0px">RE: EClips Energy Technologies, Inc.</P>
<P style="margin:0px"><BR></P>
<P style="margin:0px">We have read the statements that EClips Energy Technologies, Inc. included under Item 4.01 of the Amended Form 8-K report regarding the recent change of auditors. &nbsp;We agree with such statements made regarding our firm, except as follows:</P>
<P style="margin:0px"><BR></P>
<P style="margin:0px; padding-left:48px">The date of our dismissal was April 14, 2009 and our report did include an explanatory paragraph regarding substantial doubt about the Company&#146;s ability to continue as a going concern.</P>
<P style="margin:0px"><BR></P>
<P style="margin:0px">We have no basis to agree or disagree with other statements with respect to the &#147;New Independent Accountants&#148;.</P>
<P style="margin:0px"><BR></P>
<P style="margin:0px">We are not associated with the Form 10-K filed on April 15, 2009. &nbsp;We have not been contacted to provide nor did we provide our consent for reissuance of our report for the year ended December 31, 2007.</P>
<P style="margin:0px"><BR></P>
<P style="margin:0px">Sincerely,</P>
<P style="margin:0px"><BR></P>
<P style="margin:0px"><BR></P>
<P style="margin:0px">/s/: Ferlita, Walsh &amp; Gonzalez, P.A.</P>
<P style="margin:0px">Ferlita, Walsh &amp; Gonzalez, P.A.</P>
<P style="margin:0px"><BR>
<BR></P>
</DIV></BODY>
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<DOCUMENT>
<TYPE>EX-16
<SEQUENCE>3
<FILENAME>amendedform8kresponsefwg.htm
<DESCRIPTION>FW&G RESPONSE RE AMENDED FORM 8-K
<TEXT>
<!doctype html public "-//IETF//DTD HTML//EN">
<HTML>
<HEAD>
<TITLE>Ferlita, Walsh &amp; Gonzalez, P</TITLE>
<META NAME="author" CONTENT="Clifford Hunt">
<META NAME="date" CONTENT="04/23/2009">
</HEAD>
<BODY style="line-height:12pt; font-family:Times New Roman; font-size:10pt; color:#000000">
<DIV style="width:624px"><P style="margin:0px"><B>Ferlita, Walsh &amp; Gonzalez, P.A.</B></P>
<P style="margin:0px"><BR></P>
<P style="margin:0px"><BR></P>
<P style="margin:0px"><BR></P>
<P style="margin:0px">April 22, 2009</P>
<P style="margin:0px"><BR></P>
<P style="margin:0px">Security and Exchange Commission</P>
<P style="margin:0px">100 F Street, N.E.</P>
<P style="margin:0px">Washington, DC 20549</P>
<P style="margin:0px"><BR></P>
<P style="margin:0px">RE: EClips Energy Technologies, Inc.</P>
<P style="margin:0px"><BR></P>
<P style="margin:0px">We have read the statements that EClips Energy Technologies, Inc. included under Item 4.01 of the Amended Form 8-K report regarding the recent change of auditors. &nbsp;We agree with such statements made regarding our firm, except as follows:</P>
<P style="margin:0px"><BR></P>
<P style="margin:0px; padding-left:48px">We received our termination notice on April 14, 2009. &nbsp;This amended Form 8-K identifies an e-mail sent on April 7, 2009 as our termination date. &nbsp;This e-mail was a response to another accounting firm&#146;s inquiry as to the status of the current years work related to that firm. &nbsp;The e-mail states that our firm and the other firm should stop all outside the accounting work until further notice. &nbsp;We had an understanding with a Board member that the Company was attempting to raise the necessary funds to allow us to perform the current year&#146;s engagement.</P>
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<P style="margin:0px; padding-left:48px">The termination notice we received on April 14, 2009 is dated April 13, 2009 stating that our services terminated effective April 13, 2009.</P>
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<P style="margin:0px">We have no basis to agree or disagree with other statements with respect to the &#147;New Independent Accountants&#148;.</P>
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<P style="margin:0px">We are not associated with the Form 10-K filed on April 15, 2009. &nbsp;We have not been contacted to provide nor did we provide our consent for reissuance of our report for the year ended December 31, 2007.</P>
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<P style="margin:0px">Our prior response to the original Form 8-K had already been supplied to the Company just prior to this Amendment being made known to us.</P>
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<P style="margin:0px">Sincerely,</P>
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<P style="margin:0px">/s/: Ferlita, Walsh &amp; Gonzalez, P.A.</P>
<P style="margin:0px">Ferlita, Walsh &amp; Gonzalez, P.A.</P>
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