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December 21, 2016 U.S. Securities and Exchange Commission Office of the Chief Accountant 100 F Street, NE Washington, DC 20549

Re: P10 Industries, Inc.

File No. 000-30939

Dear Sir or Madam:

We have read Item 4.01 of Form 8-K of P10 Industries Inc., formerly Active Power, Inc. dated December 21, 2016 and agree with the statements concerning our Firm contained therein.

Very truly yours,

/s/ GRANT THORNTON LLP