EXHIBIT 16.1

September 22, 2006


United States Securities and Exchange Commission
Division of Corporation Finance
100 F Street, N.E.
Washington, D.C. 20549

Dear Sir or Madam:

We have read Item 4.01 of Form 8-K dated September 22, 2006, of Addison-Davis
Diagnostics, Inc., and are in agreement with the statements which state that
there were no disagreements between the Registrant and our firm on any matter of
accounting principles or practices, financial statement disclosure, or auditing
scope or procedure. Our audit report for the fiscal year ended June 30, 2005 did
not contain an adverse opinion or disclaimer of opinion, nor was it modified as
to uncertainty, audit scope or or accounting principles.

We have no basis to agree or disagree with other statements of the Registrant
contained therein. If you have any questions or need additional information,
please call me at (619) 422-1348.

Sincerely,

/s/ Armando C. Ibarra, CPA

Armando C. Ibarra, CPA