Exhibit 16.1
Kevin G. Breard, CPA, an Accountancy Corporation
9010 Corbin Avenue, Suite 7
Northridge, CA 91324
July 26, 2004
Securities & Exchange Commission
Washington, D.C. 20549
Re: Arrowhead Research Corporation
Ladies and Gentlemen:
We have read Item 4 “CHANGES IN REGISTRANT’S CERTIFYING ACCOUNTANTS” contained in Arrowhead Research Corporation ’s 8-K and are in agreement with the statements contained therein, as they relate to our firm.
Very truly yours, |
/s/ Kevin G. Breard |
Kevin G. Breard, CPA, an Accountancy Corporation |
Northridge, California |
