Exhibit 16.1 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....

                                                                    Exhibit 16.1

                                             Partnership of:
      ▇▇▇▇ ▇▇▇▇▇▇▇▇         ▇▇▇▇▇▇ ▇. ▇▇▇▇▇▇▇, Inc.   ▇▇▇▇▇ ▇. ▇▇▇▇-▇▇▇▇▇▇, Ltd.
▇▇▇▇-▇▇▇▇▇▇ ▇▇▇▇▇▇▇         ▇▇▇▇▇ ▇. ▇▇▇▇, Ltd.       ▇▇▇▇▇ ▇. ▇▇▇▇▇▇▇▇▇, Inc.
                            ▇▇▇▇▇▇▇ ▇. ▇▇▇▇▇▇▇▇, Inc. ▇▇▇▇▇▇▇▇ ▇. ▇▇▇▇▇▇▇, Ltd.
Chartered Accountants       ▇▇▇▇▇▇ ▇. ▇▇▇▇▇▇▇▇, Inc.  Fraser ▇. ▇▇▇▇, Ltd.
                            ▇▇▇▇▇ ▇. ▇▇▇▇, Inc.       ▇▇▇▇▇▇▇ ▇. Soda, Inc.
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January 27, 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,  dated   January  24,  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,

"▇▇▇▇ ▇▇▇▇▇▇▇▇ ▇▇▇▇-▇▇▇▇▇▇ ▇▇▇▇▇▇▇"

▇▇▇▇ ▇▇▇▇▇▇▇▇ ▇▇▇▇-▇▇▇▇▇▇ ▇▇▇▇▇▇▇
CHARTERED ACCOUNTANTS









A MEMBER OF MGI INTERNATIONAL,  AWORLDWIDE NETWORK OF INDEPENDENT ACCOUNTANTS
 AND BUSINESS ADVISORS

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