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8-K/A - NVCN CORPf8ka2changeofaccountants.htm

Exhibit 16.2





January 6, 2011


Office of the Chief Accountant

Securities and Exchange Commission

Washington, DC  20549


Re:  Change in Certifying Accountant


Ladies and Gentlemen:


We have read item 4.01 of NVCN Corporation Form 8-K/A dated December 20, 2010 and we agree with the statements therein concerning Gruber & Company, LLC as the Registrant’s predecessor independent registered accounting firm.


/s/ Gruber & Company, LLC


Gruber & Company, LLC

Lake Saint Louis, Missouri