Exhibit 16 Partnership of: DALE MATHESON Robert J. Burkart, Inc. James F. Carr- Hilton, Ltd. CARR-HILTON LABONTE Alvin F. Dale, Ltd. Peter J. Donaldson, Inc. Wilfred A. Jacobson, Inc. Reginald J. LaBonte, Ltd. Chartered Accountants Robert J. Matheson,...

                                                                      Exhibit 16

                                             Partnership of:
      XXXX XXXXXXXX         Xxxxxx X. Xxxxxxx, Inc.   Xxxxx X. Xxxx-Xxxxxx, Ltd.
XXXX-XXXXXX XXXXXXX         Xxxxx X. Xxxx, Ltd.       Xxxxx X. Xxxxxxxxx, Inc.
                            Xxxxxxx X. Xxxxxxxx, Inc. Xxxxxxxx X. XxXxxxx, Ltd.
Chartered Accountants       Xxxxxx X. Xxxxxxxx, Inc.  Fraser X. Xxxx, Ltd.
                            Xxxxx X. Xxxx, Inc.       Xxxxxxx X. Soda, Inc.
--------------------------------------------------------------------------------


February 6, 2006



Office of the Chief Accountant
Securities and Exchange Commission
000 Xxxxx Xxxxxx, X.X.
Xxxxxxxxxx, X.X. 00000

Dear Sir or Madam:

We have read the  statements  about  our firm  included  under  Item 4.01 in the
current  report  on  Form  8K/A,   dated  February  6,  2006,  of   Neuro-Hitech
Pharmaceuticals,  Inc. to be filed with the Securities  and Exchange  Commission
and are in agreement with the statements contained therein.


Yours truly,


"XXXX XXXXXXXX XXXX-XXXXXX XXXXXXX"


XXXX XXXXXXXX XXXX-XXXXXX XXXXXXX
CHARTERED ACCOUNTANTS