Michael J. Larsen

Certified Public Accountant

1914 East 9400 South, #362

Sandy, UT 84093

www. MichaelJLarsen.com

Phone 801-654-0616

Mike@MichaelJLarsen.com




November 29, 2011


U.S. Securities & Exchange Commission

Office of the Chief Accountant

100 F Street, NE

Washington, DC 20549


I have read the statements about my firm included under Item 4 in the Form 8-K filing dated November 23, 2011 of Globalwise Investments, Inc. and I am in agreement with the statements contained therein.


Very truly yours,


/s/ Michael J. Larsen


Michael J. Larsen, CPA