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8-K/A - ADVANCED BATTERY TECHNOLOGIES, INC. FORM 8-K/A DECEMBER 14, 2010 - ADVANCED BATTERY TECHNOLOGIES, INC.abat8ka20101214.htm



 
December 18, 2010
 
 
Securities and Exchange Commission
100 F Street, N.E.
Washington, D.C. 20549-7561

File Number 1-33726

Dear Sirs/Madams:

We have read Item 4.01 of Advanced Battery Technology Inc.’s Form 8-K dated December 18, 2010 and we agree with the statements relating to Friedman LLP made under Item 4.01 concerning our firm.

Yours truly,


 
Friedman LLP