Neuro-Hitech 8-K Changes in Registrant.s Certifying Accountant

EXHIBIT 16.1

[Moore Stephens Letterhead]

July 11, 2008

Securities and Exchange Commission

100 F Street, N.E.

Washington, D.C. 20549-7561

Commissioners:

We have read Neuro-HiTech, Inc.'s statements included under Item 4.01 of its Form 8-K filed on July 11, 2008, and we agree with such statements concerning our firm.

Very truly yours,

/s/ Moore Stephens, P.C.

Moore Stephens, P.C.