LAM PHARMICEUTICAL CORP
10SB12G/A, EX-16, 2000-08-17
PHARMACEUTICAL PREPARATIONS
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August 4, 2000



Securities and Exchange Commission
450 Fifth Street, N.W.
Washington, DC 20549

Gentlemen:

We have read Item 3 of Form 10-SB/A dated July 19, 2000 of L.A.M. Pharmaceutical
Corp.  and are in  agreement  with the  statements  contained in the 4th and 5th
sentences  of the  first  paragraph  under  Item 3. We have no basis to agree or
disagree with other statements of the registrant contained therein.



                                                Ernst & Young, LLP.




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