Grant Thornton
Accountants and Business Advisors
Exhibit 16.01
February 25, 2004
Securities and Exchange Commission
Washington, D.C. 20549
| Re: | Life Sciences, Inc. |
| File No. 000-05099 |
Dear Sir or Madam:
We have read Item 4 of the Form 8-K of Life Sciences, Inc. dated February 23, 2004, and agree with the statements concerning our Firm contained therein.
Very truly yours,
/s/ Grant Thornton LLP
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