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8-K/A - 8-K/A - COOL TECHNOLOGIES, INC.hpev_8ka.htm
EXHIBIT 16.1
 
May 23, 2013
 
Securities and Exchange Commission
Office of the Chief Accountant
100 F Street NE
Washington, DC 20549

RE: HPEV, Inc

We have read the statements that we understand HPEV, Inc. will include under Item 4.01 of the Form 8-K/A report it will file regarding the recent change of auditors. We agree with such statements made regarding our firm.

Very truly yours,

De Joya Griffith, LLC
Certified Public Accountants