MEI Pharma (MEIP) 8-K Changes in Registrant.s Certifying Accountant

Exhibit 16.1

BDO Kendalls (NSW)

Level 19, 2 Market St

Sydney NSW 2000

GPO Box 2551 Sydney NSW 2001

Phone 61 2 9286 5555

Fax 61 2 9286 5599
info.sydney@bdo.com.au

www.bdo.com.au

ABN 57 908 209 104

October 13, 2008

U.S. Securities and Exchange Commission
100 F Street, N.E.
Washington, D.C. 20549

Ladies and Gentlemen:

We have read the statements made by Marshall Edwards, Inc. (“the Company”) which we understand will be filed with the U.S. Securities and Exchange Commission pursuant to Item 4.01 of Form 8-K as part of the Form 8-K of the Company dated October 10, 2008. We agree with the statements concerning our firm in such Form 8-K.

Very truly yours
 

/s/ BDO Kendalls (NSW)  

BDO Kendalls (NSW) 

BDO Kendalls is a national association

of separate partnerships and entities.

Liability limited by a scheme approved

under Professional Standards Legislation.