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8-K - FORM 8-K - Cortronix Biomedical Advancement Technologies Inc.form8k.htm


 
 







 
January 14, 2013
 
     
     
 
Securities and Exchange Commission
 
 
Office of the Chief Accountant
 
 
100 F Street, NE
 
 
Washington, D.C. 20549
 
     
 
Re: Cortonix Biomedical Advancement Technologies, Inc.
 
     
 
We have read the statements included under Item 4.01 of Form 8-K, dated January 10, 2013, to be filed by Cortonix Biomedical Advancement Technologies, Inc.  We agree with the statements made in response to that Item insofar as they relate to our Firm.
 
     
 
Sincerely,
 
     
 
/s/ Sadler, Gibb & Associates, LLC
 
     
 
Sadler, Gibb & Associates, LLC