Exhibit 16.1
Beckstead and Watts, LLP |
Certified Public Accountants |
2425 W. Horizon Ridge Parkway |
Henderson, NV 89052 |
702.257.1984 tel |
702.362.0540 fax |
December 6, 2005
Securities and Exchange Commission
Washington, D.C. 20549
Ladies and Gentlemen:
The firm of Beckstead and Watts, LLP was previously principal accountant for Lpath, Inc. (formerly Neighborhood Connections, Inc.) (the “Company”) and reported on the financial statements of the Company for the years ended December 31, 2002, 2003, 2004 and 2005, and has reviewed the quarterly financial statements through September 30, 2005. Effective December 1, 2005, we were dismissed by the Company as principal accountants. We have read the Company’s statements included under Item 4 of its Form 8-K dated November 30, 2005, and we agree with such statements contained therein, except that we can neither affirm or deny that Levitz, Zacks & Ciceric was not consulted prior to their engagement, or that the Board of Directors approved their appointment.
Sincerely, | |
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/s/ Beckstead and Watts, LLP |
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Beckstead and Watts, LLP | |