Exhibit 16 April 15, 2009 Office of the Chief Accountant Securities and Exchange Commission 450 Fifth Street, N.W. Washington, D.C. USA 20549 Dear Sir and/or Madam: We have read the statements that we understand Imaging3, Inc. will include under Section 4 of the Form 8-K it will file regarding the recent change of auditors. We agree with such statements made regarding our firm. Yours truly, /s/ Kabani & Company, Inc. - ------------------------- Kabani & Company, Inc. Certified Public Accountants