Attached files

file filename
8-K - METABOLIC RESEARCH FORM 8K 04-01-2010 - Metabolic Research, Inc.metabolic_research-8k042210.htm
EX-9.2 - AUDIT ENGAGEMENT LETTER - Metabolic Research, Inc.exhibit_9-2.htm
EX-9.1 - SETTLEMENT AGREEMENT AND MUTUAL RELEASE OF ALL CLAIMS - Metabolic Research, Inc.exhibit_9-1.htm

EXHIBIT 9.3
 
Pollard-Kelley Auditing Services, Inc.……………………………………………………………
Auditing Services                                          4500 Rockside Road,, Suite 450, Independence, OH  44131,   330-836-2558

 




May 8, 2010

Securities and Exchange Commission
Washington, D.C.

Dears Sirs:

We have read and agree with the statements in Item 4.01 of Metabolic Research, Inc.’s Form 8 K dated May 7, 2010.

Very truly yours,
Pollard-Kelley Auditing Services, Inc.



/s/Terance L Kelley
Vice-President