Targeted Medical Pharma (TRGM) 8-K Changes in Registrant's Certifying Accountant

October 1, 2015

Securities and Exchange Commission

100 F Street, N.E.

Washington, Dc 20549

Commissioners:

We have read the statements made by Targeted Medical Pharma, Inc. under Item 4.01 of its Form 8-K dated October 1, 2015. We agree with the statements concerning our Firm in such Form 8-K; we are not in a position to agree or disagree with other statements of Targeted Medical Pharma, Inc. contained therein.

Very truly yours,

Marcum LLP