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8-K - JRjr33, Inc.v213801_8k.htm
EXHIBIT 16.1

March 3, 2011

U.S. Securities and Exchange Commission
450 Fifth Street, Northwest
Washington, D.C. 20549

 
Re:
Cardio Vascular Medical Device Corp. (the “Company”)
Form 8-K
 
Ladies and Gentlemen:

We have read the statements under item 4.01 in the Form 8-K dated March 3, 2011, of Cardio Vascular Medical Device Corp. (the “Company) to be filed with the Securities and Exchange Commission and we agree with such statements therein as relate to our firm. We have no basis to, and therefore, do not agree or disagree with the other statements made by the Company in the Form 8-K.

 
Yours very truly,
 
Etania Audit Group P.C.