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8-K/A - FORM 8-K/A2 CURRENT REPORT - CEREBAIN BIOTECH CORP.f8ka2030812_8kz.htm

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Exhibit 16.1


March 6, 2012




U.S. Securities and Exchange Commission

100 F Street, N.E.

Washington DC  20549


Commission File No. 000-54381 (Discount Dental Materials, Inc.)



Ladies and Gentlemen:


We have read Item 4.01 of Discount Dental Materials, Inc. Second Amended Form 8-K/A dated March 6, 2012, and are in agreement with the statements in Item 4.01 contained therein, as they relate to our firm.


Very truly yours,



/s/ Li & Company, PC

Li & Company, P.C.