Exhibit 99.1
April 24, 2009
Securities and Exchange Commission
Washington, D.C. 20549
Ladies and Gentlemen:
Lotus Pharmaceuticals, Inc. (the “Company”) provided to us a copy of the Company’s response to Item 4.01 of Form 8-K, dated April 24, 2009. We have read the Company’s statements included under Item 4.01 of its Form 8-K and we agree with such statements insofar as they relate to our firm.
Very truly yours,
By: | /s/ Sherb & Co., Inc. |