[WSL LOGO] WEINICK SANDERS 1375 BROADWAY LEVENTHAL & CO., LLP NEW YORK, N.Y. 10018-7010 ------------------------------------------------------------ CERTIFIED PUBLIC ACCOUNTANTS 212-869-3333 FAX: 212-764-3060 WWW.WSLCO.COM July 20, 2005 UNITED STATES SECURITIES AND EXCHANGE COMMISSION Division of Corporate Finance 450 Fifth Street, N.W. Washington, DC 20549 To Whom It May Concern: We have read the Form 8-K dated July 14, 2005, to be filed by MARC PHARMACEUTICALS, INC. (A Development Stage Company). Our auditors' report as at and for the year ended December 31, 2004 contained a going concern qualification. We are in agreement with all of the other statements contained therein as they apply to Weinick Sanders Leventhal & Co., LLP. We have no basis to agree or disagree with other statements of the registrant contained in the Form 8-K. Very truly yours, /s/ WEINICK SANDERS LEVENTHAL & CO., LLP
