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8-K - FORM 8-K - OPIANT PHARMACEUTICALS, INC.v358968_8k.htm

Messineo & Co., CPAs LLC

2471 N McMullen Booth Rd, Ste. 302

Clearwater, FL 33759-1362

T: (727) 421-6268

F: (727) 674-0511

 

 

Office of the Chief Accountant

Securities and Exchange Commission

100 F Street, NE

Washington, D.C. 20549

 

November 1, 2013

 

 

Dear Sir/Madam:

 

We have read the statements included in the Form 8-K dated October 31, 2013, of Lightlake Pharmaceuticals, Inc. to be filed with the Securities and Exchange Commission and are in agreement with the statements contained in Item 4.01 insofar as they relate to our firm.

 

 

Very truly yours,

 

 

 

Messineo & Co., CPAs, LLC

Clearwater, FL