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8-K - PROTECT PHARMACEUTICAL Corpf8kofnonreliance.htm



SADLER, GIBB & ASSOCIATES, L.L.C.

CERTIFIED PUBLIC ACCOUNTANTS

Registered with the Public Company

Accounting Oversight Board






May 18, 2012



Office of the Chief Accountant
Securities and Exchange Commission
460 Fifth Street N. W.
Washington, DC 20549


Re: Protect Pharmaceutical Corporation

Commission File Number 000-54001


Dear Sirs:


We are not in agreement with the statements being made by Protect Pharmaceutical Corporation in its Form 10-K dated May 17, 2012 as they were not audited by us prior to issuance.


We hereby consent to the filing of this letter as an exhibit to the foregoing report on Form 8-K.




Sincerely,


Sadler, Gibb & Associates