EXHIBIT 16.1 FELDMAN SHERB & CO., P.C. CERTIFIED PUBLIC ACCOUNTANTS 805 THIRD AVENUE NEW YORK, N.Y. 10022-7513 (212) 593-3100 FAX: (212) 355 3631 E-MAIL: info@fscpa.com www.fscpa.com Securities and Exchange Commission Washington, D.C. 20549 May 16, 2002 Ladies and Gentlemen: We were previously principal accountants for Disease Sciences, Inc. (the "Company") and under the date of May 26, 2001, we reported on the balance sheet of Disease Sciences, Inc (A Development Stage Enterprise) as of April 30, 2001 and the related statements of operations, stockholders' equity and cash flows from April 17, 2001 (Inception) to April 30, 2001. On May 10, 2002, we were verbally informed by Company management that our appointment as principal accountants was terminated. We have read Disease Sciences, Inc statements included under Item 4 of its Form 8-K dated May 13, 2002, and we agree with such statements Very truly yours, /s/ Feldman Sherb & Co., P.C. Feldman Sherb & Co., P.C.