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<FILING-DATE>20141021
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<CONFORMED-NAME>ADVANCED BATTERY TECHNOLOGIES, INC.
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<STATE-OF-INCORPORATION>DE
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<div style="TEXT-INDENT: 0pt; DISPLAY: block; MARGIN-LEFT: 0pt; MARGIN-RIGHT: 0pt" align="left"><font style="DISPLAY: inline; FONT-FAMILY: Times New Roman; FONT-SIZE: 10pt"><font id="TAB1" style="MARGIN-LEFT: 36pt"></font>On October 20, 2014 Advanced Battery Technologies, Inc. (the &#8220;Company&#8221;) dismissed EFP Rotenberg LLP from its position as the Company&#8217;s independent registered public accounting firm.&#160;&#160;The Audit Committee of the Company&#8217;s Board of Directors approved the dismissal.</font></div>

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<div style="TEXT-INDENT: 0pt; DISPLAY: block; MARGIN-LEFT: 0pt; MARGIN-RIGHT: 0pt" align="left"><font style="DISPLAY: inline; FONT-FAMILY: Times New Roman; FONT-SIZE: 10pt"><font id="TAB1" style="MARGIN-LEFT: 36pt"></font>The Company engaged EFP Rotenberg LLP to serve as its independent registered public accounting firm in December 2010.&#160;&#160;EFP Rotenberg LLP has not provided any services to the Company since the Company filed its Quarterly Report on Form 10-Q for the quarter ended June 30, 2011. During the two most recent fiscal years and the period to the date of this Current Report, there were no disagreements between the Company and EFP Rotenberg LLP on any matter of accounting principles or practices, financial statement disclosure, or auditing scope or procedure, which disagreements, if not resolved to its satisfaction, would have caused EFP Rotenberg LLP to make reference to the subject matter of such disagreements in connection with its report. During the two most recent fiscal years and the period to the date of this Current Report, there were no &#8220;reportable events,&#8221; as described in Item 304(a)(1)(v) of Regulation S-K, except that the following material weaknesses in internal control over financial reporting were identified in the audit report of EFP Rotenberg LLP on the Company's financial statements for the year ended December 31, 2010:</font></div>

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<div style="TEXT-INDENT: 0pt; MARGIN-LEFT: 0pt; MARGIN-RIGHT: 0pt" align="justify"><font style="DISPLAY: inline; FONT-FAMILY: Times New Roman; FONT-SIZE: 10pt">inadequate review by management personnel of the Company&#8217;s reports prior to filing, which resulted in errors in prior filings that necessitated the filing of amendments to the 2009 Annual Report and the Quarterly Reports through the quarter ended September 30, 2010.</font></div>
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<div style="TEXT-INDENT: 0pt; DISPLAY: block; MARGIN-LEFT: 0pt; MARGIN-RIGHT: 0pt" align="left"><font style="DISPLAY: inline; FONT-FAMILY: Times New Roman; FONT-SIZE: 10pt"><font id="TAB1" style="MARGIN-LEFT: 36pt"></font>The Company furnished EFP Rotenberg LLP with a copy of this report prior to filing with the SEC and requested that EFP Rotenberg LLP furnish it with a letter addressed to the SEC stating whether or not it agreed with the statements made by the Company in this report insofar as they relate to EFP Rotenberg LLP&#8217;s audit services and engagement as the Company&#8217;s independent registered public accounting firm. A copy of the letter is filed as an exhibit to this report.</font></div>

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<div style="TEXT-INDENT: 0pt; DISPLAY: block; MARGIN-LEFT: 0pt; MARGIN-RIGHT: 0pt" align="left"><font style="DISPLAY: inline; FONT-FAMILY: Times New Roman; FONT-SIZE: 10pt"><font id="TAB1" style="MARGIN-LEFT: 36pt"></font>On October 20, 2014 the Company retained the firm of Paritz &amp; Company, P.A. to audit the Company&#8217;s financial statements for the years ended December 31, 2011, 2012, 2013 and 2014.&#160;&#160;At no time during the two most recent fiscal years and the subsequent interim period through October 20, 2014, the date of the engagement, did the Company consult with Paritz &amp; Company, P.A. regarding any matter of the sort described above with reference to EFP Rotenberg LLP, any issue relating to the Company&#8217;s financial statements, or the type of audit opinion that might be rendered for the Company.</font></div>

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<div style="TEXT-INDENT: 0pt; DISPLAY: block; MARGIN-LEFT: 0pt; MARGIN-RIGHT: 0pt" align="left"><font style="DISPLAY: inline; FONT-FAMILY: Times New Roman; FONT-SIZE: 10pt">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.</font></div>

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<td width="50%"><font style="FONT-FAMILY: Times New Roman; FONT-SIZE: 10pt">&#160;<font style="DISPLAY: inline; FONT-FAMILY: Times New Roman; FONT-SIZE: 10pt">Dated: October 21, 2014</font></font></td>
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<td width="50%"><font style="FONT-FAMILY: Times New Roman; FONT-SIZE: 10pt">&#160;&#160;&#160;&#160;&#160;&#160; Fu Zhiguo, Chief Executive Officer</font></td>
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<div style="TEXT-ALIGN: right"><font style="FONT-WEIGHT: bold">Exhibit 16</font></div>

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<div style="TEXT-ALIGN: justify; TEXT-INDENT: 0pt; DISPLAY: block; MARGIN-LEFT: 0pt; MARGIN-RIGHT: 0pt"><font style="DISPLAY: inline; FONT-FAMILY: Times New Roman; FONT-SIZE: 10pt">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.&#160;&#160;We agree with the statements made in response to that Item insofar as they relate to our Firm.</font></div>

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