EXHIBIT 15






To the Stockholders of
L.A.M. Pharmaceutical Corp.
Toronto, Ontario, Canada


We consent to the use of our review  report on the unaudited  interim  financial
information of L.A.M.  Pharmaceutical Corp. for the three months ended March 31,
2003 and  2002  dated  May 6,  2003 in this  Registration  Statement  of  L.A.M.
Pharmaceutical Corp. on Form SB-2.

We are aware that the aforementioned report on the unaudited interim financial
information, pursuant to Rule 436(c) under the Securities Act of 1933, is not
considered a part of the Registration Statement prepared or certified by an
accountant or a report prepared or certified by an accountant within the meaning
of Sections 7 and 11 of that Act.


/s/ Rotenberg & Co., LLP

Rotenberg & Co., LLP
Rochester, New York
July 18, 2003