EXHIBIT 16.1





                                ANGELL & DEERING
                          CERTIFIED PUBLIC ACCOUNTANTS



October 16, 1997


Securities and Exchange Commission
450 Fifth Street, N.W.
Washington, DC 20549

Dear Gentlemen:

We have  read item 4 of Form 8-K  dated  October  9,  1997,  of Sparta  Surgical
Corporation and are in agreement with the statements contained therein.


                                                                Sincerely,

                                                                Angell & Deering

                                                                Angell & Deering









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