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

Exhibit 7.1

M&K CPAS PLLC Letterhead

August 23, 2010

U.S. Securities and Exchange Commission

450 Fifth Street, N.W.

Washington, DC 20549

RE: SignPath Pharma Inc.

We agree with the Company’s statements regarding our discovery and immediate reporting of what we believe to be errors in previously issued financial statements.  We recommended that management timely file an 8-K warning investors to no longer rely on previously issued financial statements for the periods addressed in this Form 8-K. We are in agreement with management’s intentions regarding the restatements discussed in this Form 8-K.

/S/ M&K CPAS, PLLC

www.mkacpas.com

Houston, Texas