EXHIBIT 16.1
Roy A. Cohen, C.P.A.
8912 Oak Trail Drive
Santa Rosa, CA 95409
(707) 537-1015
November 15, 2000
Securities and Exchange Commission
Washington, DC 20549
I was previously the independent accountants for Meditech Pharmaceuticals,
Inc., and on August 18, 2000, I reported on the consolidated financial
statements of Meditech Pharmaceuticals, Inc. as of and for the three years ended
May 31, 2000. On September 6, 2000, I was replaced as the independent
accountants of Meditech Pharmaceuticals, Inc.
I have read Meditech Pharmaceuticals, Inc.'s statements included under Item
4 of its Form 8-K/a dated September 6, 2000, and I agree with such statements.
Santa Rosa, California /s/ Roy A. Cohen
November 15, 2000 Roy A. Cohen, C.P.A.