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