Signpath Pharma 8-K/A Non-Reliance on Previously Issued Financial Statements or a Related Audit Report or Completed Interim Review

Exhibit 7.1

M&K CPAs, PLLC

13831 Northwest Freeway, Suite 575

Houston, TX 77040

November 10, 2009

Division of Corporation Finance

Securities and Exchange Commission

100 F Street, N.E.

Washington, D.C. 20549

Gentlemen:

We have read Item 4.02 of the Form 8-K/A of SignPath Pharma Inc. to be filed with the Securities and Exchange Commission on November 9, 2009 and are in agreement with the statements contained therein.

Sincerely,

/s/ M&K CPAS, PLLC