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

EXHIBIT 16.1

RBSM LLP

NEW YORK, NY   

January 26, 2012

Securities and Exchange Commission

100 F Street, N.W.

Washington, DC 20549-7561

Dear Sir/Madam:

We have read Item 4.01 of Bioheart, Inc.’s  (the “Company”) Form 8-K dated January 24, 2012, and are in agreement with the statements relating only to RBSM LLP contained therein. We have no basis to agree or disagree with other statements of the Company contained therein

Very truly yours,

/S/  RBSM LLP