**Exhibit        15(a)**

**Valcent        Products Inc.**

**Audit        Committee Charter**

| ·   | Reviewing                the financial reporting process in place to ensure the integrity                of                Nettron.com, Inc. (the “Corporation”) financial                statements; |
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| ·   | Evaluating                the independent auditor’s qualifications, performance and                independence; |
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| ·   | Enhance                the independence of the independent                auditor; |
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| ·   | Assessing                the processes relating to the determination and mitigation of risks                and                the maintenance of an effective control environment;                and |
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| ·   | Reviewing                the processes to monitor compliance with laws and                regulations. |
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**Duties        and Responsibilities of the Audit Committee**

| **1.** | **Financial                  Reporting** |
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|   | a. | Review,                  with management and the independent auditor, the Corporation’s annual                  financial statements, independent auditor reports, and disclosures                  under                  “Management’s Discussion and Analysis” before they are reviewed by the                  Board. Review interim financial information before it is released                  to the                  public. Review all public disclosure documents containing audited                  or                  unaudited financial information before release, including any prospectus,                  the annual report, the annual information form and management’s discussion                  and analysis. |
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|   | b. | The                  Audit Committee Chair, as a representative of the Committee, shall                  consult                  directly with the independent auditor to obtain their comments                  with                  respect to interim reports including related “Management’s Discussion and                  Analysis” (as a result of their limited scope review of the interim                  reports). |
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|   | c. | Conduct                  an investigation sufficient to provide reasonable grounds for believing                  that the financial statements and reports referred to in a. above                  are                  complete in all material respects and consistent with the information                  known to Committee members, and assess whether the financial statements                  reflect appropriate accounting                  principles. |
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|   | d. | Review                  with senior management of the Corporation and the independent auditor,                  management’s handling of any proposed audit adjustments identified by the                  independent auditors. |
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|   | e. | Meet                  with the independent auditor to review the results of the annual                  audit,                  their judgments about the quality and appropriateness of the Corporation’s                  accounting principles, and any audit problems or difficulties and                  management’s response. |
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|   | f. | Review                  and resolve any significant disagreement among the Corporation’s                  management and the independent auditors in the financial reporting                  process. |
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|   | g. | Review                  the integrity of the Corporation’s internal and external financial                  reporting process, in consultation with the independent                  auditors. |
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|   | h. | Consider,                  evaluate and recommend to the Board such changes as are appropriate                  to the                  Corporation’s auditing and accounting principles and practices as                  suggested by the independent auditors or the Corporation’s senior                  management. |
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|   | i. | Review                  with independent auditors and the Corporation senior management                  the extent                  to which changes and improvements in financial and accounting practices,                  as approved by the Audit Committee, have been                  implemented. |
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| **2.** | **Independent                  Auditor** |
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|  | a. | Approve                  the independent auditors’ proposed audit scope, approach and                  fees. |
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|   | b. | At                  least annually, obtain and review a report by the independent auditor                  describing: |
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|  | i. | the                  firm’s internal quality-control procedures;                  and |
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|   | ii. | any                  material issues raised by the most recent internal quality-control                  review,                  or peer review, of the firm, or by any inquiry or investigation                  by                  governmental or professional authorities, within the preceding                  five years,                  respecting one or more independent audits carried out by the firm,                  and any                  steps taken to deal with any such                  issues. |
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|   | c. | Confirm                  the independence of the independent auditor by discussing and reviewing                  all significant relationships that the independent auditors have                  with the                  Corporation and obtaining their assertion of independence in accordance                  with professional standards. |
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|  | d. | Review                  the performance of the independent                  auditor. |
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|   | e. | Engage                  the Corporation’s independent auditor and present recommendations on the                  appointment or discharge of the independent auditor to the Board                  for                  presentation to the shareholders. |
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|   | f. | Approve                  in advance of the Corporation’s final commitment all consulting                  arrangements and any other non-audit service with the Corporation’s                  independent auditors other than services related to limited scope                  reviews                  of interim reports and Canadian and US tax                  services. |
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|  | g. | Approve                  all audit fees and terms. |
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|   | h. | When                  there is to be a change in the auditor, review all issues relating                  to the                  change including any reportable                  events. |
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|   | i | Review                  any engagements for non-audit services to be provided by the independent                  auditor’s firm or affiliates, together with estimated fees and consider                  the independence of the auditor. |
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| **3.** | **Risk                  Assessment and Risk                  Management** |
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|   | a. | Discuss                  with Corporation management guidelines and policies governing the                  risk                  assessment and risk management                  processes. |
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|   | b. | Review                  with Corporation management, the independent auditors, significant                  risks                  and exposures. Review management’s plans and processes to minimize such                  risks, including insurance                  coverage. |
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|   | c. | Evaluate                  whether Corporation management is adequately communicating the                  importance                  of internal control to all relevant                  personnel. |
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|   | d. | Periodically                  privately consult with the independent auditor about internal controls                  and                  the completeness and accuracy of the Corporation’s financial statements. |
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|   | e. | Review                  whether the internal control recommendations made by the internal                  auditors                  and the independent auditor are being implemented by Corporation                  management and, if not, why not. |
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| **4.** | **Compliance                  with Relevant Laws and                  Regulations** |
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|   | a. | Periodically                  obtain updates from the Corporation’s senior management regarding                  procedures and processes to ensure compliance with applicable laws                  and                  regulations (including but not limited to, securities, tax and                  environmental matters). |
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| **5.** | **Other                  Responsibilities** |
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|   | a. | Meet                  at least five times annually (for review of Q1, Q2 and Q3 interim                  reports                  as well as pre and post audit) with Corporation management and                  the                  independent auditors in separate                  sessions. |
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|   | b. | Review                  President and Chief Executive Officers’ expenses and perquisites at least                  once a year. |
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|   | c. | Review                  all consulting fees paid by the Corporation to any organization                  where such                  fees exceed $20,000 annually. |
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|   | d. | Institute                  special investigations, if necessary, and hire special counsel                  or experts                  to assist, if appropriate. |
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|   | e. | Review                  and update this Charter at least annually, and obtain approval                  of changes                  from the Board. |
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|   | f. | Set                  clear hiring policies for employees or former employees of the                  independent                  auditors. |
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|   | g. | Review                  the procedures established for the receipt, retention, and treatment                  of                  complaints received by the Corporation regarding accounting, internal                  accounting controls, or auditing                  matters. |
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|   | h. | Review                  the procedures established allowing the confidential, anonymous                  submission                  by Corporation employees of concerns regarding questionable accounting                  or                  auditing matters and resolution of such concerns, if                  any. |
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|   | i. | Review                  with the Board, any issues that arise with respect to the quality                  or                  integrity of the Corporation’s financial statements, the Corporation’s                  compliance with legal or regulatory requirements and the performance                  and                  independence of the Corporation’s independent                  auditors. |
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|  | j. | Perform                  other oversight functions as requested by the                  Board. |
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|   | k. | As                  considered necessary in the course of fulfilling Audit Committee                  duties,                  obtain advice and assistance from outside legal, accounting or                  other                  advisors. |
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|   | l. | Report                  after each meeting to the Board regarding actions taken and matters                  discussed by the Committee. |
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**Organization        of the Audit Committee**

**Procedure        Governing Errors or Misstatements in Financial Statements **

**Limitation        on Audit Committee Members’ Duties **

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