Amarantus BioScience (AMBS) 8-K Changes in Registrant's Certifying Accountant

Silberstein Ungar, PLLC CPAs and Business Advisors

Phone (248) 203-0080

Fax (248) 281-0940

30600 Telegraph Road, Suite 2175

Bingham Farms, MI 48025-4586

www.sucpas.com

December 26, 2013

Securities and Exchange Commission

Office of the Chief Accountant

100 F Street, N.E.

Washington, DC 205497561

Re: Amarantus Bioscience Holdings, Inc.

We have read the statements included in Item 4.01 of Form 8K dated December 22, 2013, of Amarantus Bioscience Holdings, Inc. (the “Registrant”), filed with the Securities and Exchange Commission and are in agreement with the statements concerning our firm.

We have no basis to agree or disagree with the other statements included in such Form 8K.

Sincerely,

/s/ Silberstein Ungar, PLLC

Silberstein Ungar, PLLC