U.S. Stem Cell (USRM) 8-K/A Changes in Registrant's Certifying Accountant

EXHIBIT 16.1

January 26, 2009

U.S. Securities and Exchange Commission
Office of the Chief Accountant
100 F Street, NE
Washington, DC 20549

Re: Bioheart, Inc.
File No. 001-33718

Dear Sir or Madam:

We have read Item 4.01 of Form 8-K/A of Bioheart, Inc. dated January 13, 2009, and agree with the statements concerning our Firm contained therein.

Very truly yours,

/s/ Grant Thornton LLP