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:
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                            ▇▇▇▇▇ ▇. ▇▇▇▇, Inc.       ▇▇▇▇▇▇▇ ▇. Soda, Inc.
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February 6, 2006



Office of the Chief Accountant
Securities and Exchange Commission
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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,


"▇▇▇▇ ▇▇▇▇▇▇▇▇ ▇▇▇▇-▇▇▇▇▇▇ ▇▇▇▇▇▇▇"


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CHARTERED ACCOUNTANTS