SADLER, GIBB & ASSOCIATES, L.L.C.
CERTIFIED PUBLIC ACCOUNTANTS
Registered with the Public Company
Accounting Oversight Board
May 18, 2012
Office of the Chief Accountant
Securities and Exchange Commission
460 Fifth Street N. W.
Washington, DC 20549
Re: Protect Pharmaceutical Corporation
Commission File Number 000-54001
Dear Sirs:
We are not in agreement with the statements being made by Protect Pharmaceutical Corporation in its Form 10-K dated May 17, 2012 as they were not audited by us prior to issuance.
We hereby consent to the filing of this letter as an exhibit to the foregoing report on Form 8-K.
Sincerely,
Sadler, Gibb & Associates