January 7, 2008 Mr. Bill Luther Chief Executive Officer Lescarden, Inc. 420 Lexington Avenue New York, NY 10170 Dear Mr. Luther:Lescarden Inc • January 11th, 2008 • Surgical & medical instruments & apparatus
Effective October 3, 2007, the partners of Goldstein Golub Kessler LLP (GGK), became partners of McGladrey & Pullen, 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.
