Attached files
| file | filename |
|---|---|
| 8-K - FORM 8-K - CardioGenics Holdings Inc. | v330863_8k.htm |
| EX-16.2 - EXHIBIT 16.2 - CardioGenics Holdings Inc. | v330863_ex16-2.htm |
EXHIBIT 16.1
| KPMG LLP | Telephone | (416) 777-8500 | |
| Chartered Accountants | Fax | (416) 777-8818 | |
| Bay Adelaide Centre | Internet | www.kpmg.ca | |
| 333 Bay Street Suite 4600 | |||
| Toronto ON M5H 2S5 |
December 26, 2012
Securities and Exchange Commission
Washington, D.C. 20549
Ladies and Gentlemen:
We were previously principal accountants for CardioGenics Holdings Inc. and, under the date of April 13, 2012, we reported on the consolidated financial statements of CardioGenics Holdings Inc. as of and for the year ended October 31, 2011. On December 18, 2012, we resigned. We have read CardioGenics Holdings Inc.’s statements included under Item 4.01 of its Form 8-K dated December 26, 2012, and we agree with such statements, except that we are not in a position to agree or disagree with CardioGenics Holdings Inc.’s statement that CohnReznick LLP was not engaged regarding the application of accounting principles to a specified transaction or the type of audit opinion that might be rendered on CardioGenics Holdings Inc.’s consolidated financial statements, and J.H. Cohn LLP was consulted with respect to the application of accounting principles to a specified transaction, either completed or proposed.
This letter should not be regarded as in any way updating the aforementioned report or representing that we performed any procedures subsequent to the date of such report.
Very truly yours,
/s/ KPMG LLP
Chartered Accountants, Licensed Public Accountants