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


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April 2, 2013

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

Re: CORTRONIX BIOMEDICAL ADVANCEMENT TECHNOLOGIES INC.

On April 2, 2013 my appointment as auditor for Cortronix Biomedical Advancement Technologies Inc. ceased. I have read Cortronix Biomedical Advancement Technologies Inc.’s statements included under Item 4.01 of its Form 8-K dated April 2, 2013 and agree with such statements, insofar as they apply to me.

Very truly yours,

/s/Borgers & Cutler CPA's PLLC
Borgers & Cutler CPA’s PLLC
Certified Public Accountants
Denver, CO