Exhibit 16.1


                   [Letterhard of Buttke, Bersch & Wanzek, PC]


October 29, 2003


SECURITIES AND EXCHANGE COMMISSION
450 WEST FIFTH STREET, N.W.
WASHINGTON, D.C. 20549

GENTLEMEN:

WE HAVE READ ITEM 4 OF AMENDMENT 1 OF MERA PHARMACEUTICALS,INC. FORM 8-K DATED
SEPTEMBER 2, 2003, AND ARE IN AGREEMENT WITH THE STATEMENTS CONTAINED THEREIN
REGARDING OUR TERMINATION AS AUDITORS. IN ADDITION, AMENDMENT 1 OF MERA
PHARMACEUTICALS,INC. FORM 8-K DATED SEPTEMBER 2, 2003 SUBSTANTIALLY PARAPHRASES
OUR COMMENTS AND SUGGESTIONS ON THE EFFECTIVENESS OF THE COMPANY'S INTERNAL
CONTROLS AND PROCEDURES. WE ARE UNABLE TO COMMENT ON THE IMPLEMENTATION OF ANY
CORECTIVE ACTIONS.


BUTTKE BERSCH & WANZEK, P.C.