EXHIBIT 16.1
September 19, 2007
Securities and Exchange Commission
450 Fifth Street, N.W.
Washington, DC 20549
Ladies and Gentlemen:
We have read the statements of Sangui Biotech International, Inc. pertaining to our firm included under Item 4.01 of Form 8-K dated September 19, 2007 and agree with such statements as they pertain to our firm. We have no basis to agree or disagree with other statements of the registrant contained therein.
Sincerely,
/s/ HJ & Associates, LLC
HJ & Associates, LLC
American Insititue of Certififed Public Accountants
Member of Public Company Accounting Oversight Board