Exhibit 16.3

                                                                   July 14, 2005

Securities and Exchange Commission
450 Fifth Street, N.W.
Washington, DC  20549

Ladies and Gentlemen:

We have read the statements of Bioaccelerate Holdings, Inc. (formerly Mobile
Design Concepts, Inc.) pertaining to our firm included under Item 4.01 of Form
8-K dated November 17, 2004 and agree with such statements as they pertain to
our firm. We have no basis to agree or disagree with other statements of the
registrant contained therein.

Sincerely,


/s/ Pritchett, Siler & Hardy, P.C.

PRITCHETT, SILER & HARDY, P.C.