January 7, 2008 Mr. Bill Luther Chief Executive Officer Lescarden, Inc. 420 Lexington Avenue New York, NY 10170 Dear Mr. Luther:

EXHIBIT 99.2

January 7, 2008

Mr. Xxxx Xxxxxx
Chief Executive Officer
Lescarden, Inc.
000 Xxxxxxxxx Xxxxxx
Xxx Xxxx, XX 00000

Dear Xx. Xxxxxx:

Effective October 3, 2007, the partners of Xxxxxxxxx Xxxxx Xxxxxxx LLP (GGK), became partners of McGladrey & Xxxxxx, LLP in a limited asset purchase agreement. As a result of this transaction, the client-auditor relationship between Lescarden, Inc. (Commission File Number 000-0058822) and GGK, independent registered public accounting firm, has ceased effective January 7, 2008.

Sincerely,

XXXXXXXXX XXXXX XXXXXXX LLP

cc:	PCAOB Letter File
	Office of the Chief Accountant
	Securities and Exchange Commission
	000 X Xxxxxx X.X.
	Xxxxxxxxxx, X.X. 00000-0000