Exhibit 16.1
TEDDER, JAMES, WORDEN & ASSOCIATES, P.A.
CERTIFIED PUBLIC ACCOUNTANTS & BUSINESS ADVISORS
November 7, 2007
Securities and Exchange Commission
Washington, D.C. 20549
Commissioners:
We have read Diabetic Treatment Centers of America, Inc.’s statements included under Item 4.01 of its Form 8-K filed on November 7, 2007, and we agree with such statements concerning our firm.
/s/ TEDDER, JAMES, WORDEN & ASSOCIATES, P.A.
TEDDER, JAMES, WORDEN & ASSOCIATES, P.A.
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