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8-K - 8-K - Sunworks, Inc.solar3d8k012015.htm
EXHIBIT 16.1




January 20, 2015

Securities and Exchange Commission
450 Fifth Street N.W.
Washington, D.C. 20549


Ladies and Gentlemen:

We have read the statements of Solar3D, Inc.  pertaining to our firm included in Item 4.01 of the Form 8-K dated January 20, 2015 and are in agreement with the statements contained in that document pertaining to our firm.

Sincerely,

/s/ HJ Associates & Consultants, LLP

HJ Associates & Consultants, LLP