Attached files
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8-K - FORM 8-K - Cortronix Biomedical Advancement Technologies Inc. | form8k.htm |

January 14, 2013
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Securities and Exchange Commission
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Office of the Chief Accountant
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100 F Street, NE
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Washington, D.C. 20549
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Re: Cortonix Biomedical Advancement Technologies, Inc.
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We have read the statements included under Item 4.01 of Form 8-K, dated January 10, 2013, to be filed by Cortonix Biomedical Advancement Technologies, Inc. We agree with the statements made in response to that Item insofar as they relate to our Firm.
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Sincerely,
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/s/ Sadler, Gibb & Associates, LLC
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Sadler, Gibb & Associates, LLC
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