Exhibit 16.1
MILLER AND McCOLLOM CERTIFIED PUBLIC ACCOUNTANTS 4350 Wadsworth Blvd., Suite 300 Wheat Ridge, CO 80033 | TELEPHONE (303) 424-2020 FACSIMILE (720) 294-9753 |
September 20, 2007
United States
Securities and Exchange Commission
Washington, D.C. 20549
RE: Pure Bioscience
Dear Sirs:
At the request of Pure Bioscience, we have reviewed Item 4.01. Changes in or Disagreements with Certifying Accountants on Accounting and FinancialDisclosuresof their Form 8-K dated September 20, 2007.
We concur with the representations made in the first and second paragraphs therein but do not have any basis for agreeing or disagreeing with paragraphs three or four.
Sincerely,
/s/ MILLER AND McCOLLOM
Miller and McCollom