EMI Holding 8-K Changes in Registrant's Certifying Accountant

Exhibit 16.1

January 15, 2014

Securities and Exchange Commission

100 F Street N.E.

Washington, D.C. 20549

We have been furnished with a copy of the response to Item 4.01 of Form 8-K for the event that occurred on January 9, 2014, to be filed by our former client, Emmaus Life Sciences, Inc. We agree with the statements made in response to that Item insofar as they relate to our Firm.

Very truly yours,

/s/ EFP Rotenberg, LLP

EFP Rotenberg, LLP

Rochester, NY

/sab