Exhibit 16.1 November 11, 2004 Securities and Exchange Commission 450 Fifth Street, N.W. Washington, D.C. 20549 Ladies and Gentlemen: We have read the statements contained under the caption "Change in Independent Registered Public Accounting Firm" in EpiCept Corporation's Registration Statement on Form S-1 and are in agreement with the statements contained in the first, third, and fourth paragraphs. We have no basis to agree or disagree with other statements of the registrant contained therein. /s/ Ernst & Young LLP Metro Park, New Jersey