Exhibit 16.2
January 12, 2011
Office of the Chief Accountant
Securities and Exchange Commission
Washington, DC 20549
Re: Change in Certifying Accountant
Ladies and Gentlemen:
We have read item 4.01 of NVCN Corporation's Third Form 8-K/A dated October 8, 2010 and we agree with the statements therein concerning Gruber & Company, LLC as the Registrant’s predecessor independent registered accounting firm.
/s/ Gruber & Company, LLC
Gruber & Company, LLC
Lake Saint Louis, Missouri