                     *       *       *       *       *

                                                EXHIBIT 16

United States Securities and Exchange Commission
450 5th Street NW
Washington, DC 20549

Dear Sir or Madam:

We have read Item 4 of Form 8-K dated September 27, 2004 of Advanced Battery
Technologies, Inc. and are in agreement with the statements which state that
since we were engaged by the registrant there were no disagreements between
the registrant and Rosenberg Rich Baker Berman & Company on any matter of
accounting principles or practices, financial statement disclosure or auditing
scope or procedure which, if not resolved to the satisfaction of Rosenberg
Rich Baker Berman & Company would have caused Rosenberg Rich Baker Berman &
Company to make reference to the matter in its reports on the registrant's
financial statements.

We have no basis to agree or disagree with other statements of the registrant
contained therein.

If you have any questions or need additional information, please contact us at
908-231-1000.

                       /s/Rosenberg Rich Baker Berman & Company
                       --------------------------------------------
                       Rosenberg Rich Baker Berman & Company
                       Certified Public Accountants


Bridgewater, New Jersey
September 28, 2004

