<DOCUMENT>
<TYPE>EX-16
<SEQUENCE>2
<FILENAME>exhibit16.1.txt
<TEXT>
Exhibit 16.1


July 30, 2013


Securities and Exchange Commission
Washington DC, 20549


Commissioners:

We have read Power REIT's statements included under Item 4.01 of its Form 8-K
filed on July 30, 2013 and we agree with such statements concerning our firm.

Regards,

/s/ Gibbons & Kawash, A.C.
</TEXT>
</DOCUMENT>
