Exhibit 16.1
NVCN CORPORATION
1800 Wooddale Drive, Suite 208
Woodbury MN 55125
December 20, 2010
GRUBER & COMPANY LLC
Fax: 636-561-0735
Certified Public Accountants
121 Civic Center Drive, Ste 225
Lake Saint Louis, MO 63367
Dear Mr. Gruger:
This is to confirm that the client-auditor relationship between NVCN Corporation (Commission File No. 0-13187) and Gruber & Company, LLC, has ceased, effective as of October 8, 2010.
Very truly yours,
/s/ Gary L. Borglund
Gary L. Borglund, President