Attached files

file filename
8-K - CURRENT REPORT - CAMBRIDGE HEART INCcamh_8k.htm
EX-10.1 - ENGAGEMENT AGREEMENT - CAMBRIDGE HEART INCcamh_ex101.htm
EX-10.2 - MANAGEMENT AGREEMENT - CAMBRIDGE HEART INCcamh_ex102.htm
EX-3.2 - AMENDED AND RESTATED BY-LAWS - CAMBRIDGE HEART INCcamh_ex32.htm
Exhibit 16.1

February 5, 2014


Securities and Exchange Commission
100 F Street, N.E.
Washington, D.C. 20549-7561

Commissioners:

We have read the statements included in Item 4.01 of Form 8-K of Cambridge Heart, Inc. dated January 31, 2014, which is expected to be filed with the Securities and Exchange Commission on February 5, 2014, and we are in agreement with the statements concerning our firm.

We have no basis to agree or disagree with the other statements included in such Form 8-K.

Very truly yours,

/s/ McGladrey LLP

McGladrey LLP
Boston, Massachusetts