MetaStat (MTST) 8-K Changes in Registrant's Certifying Accountant

Exhibit 16.1

RBSM LLP

Certified Public Accountants

5 West 37th Street

9th Floor

New York, New York 10018

April 11, 2012

Securities and Exchange Commission

100 F Street, N.W.

Washington, DC 20549-7561

Dear Sirs/Madams:

We have read Item 4.01 of Photovoltaic Solar Cells, Inc.’s (the “Company”) Form 8-K filed on or about April 11, 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

RBSM LLP