Larry O'Donnell, CPA, P.C.
Telephone (303) 745-4545 2280 So. Xanadu Way
Suite 370
Aurora, Colorado 80014
October 27, 2000
Office of the Chief Accountant
SECPS Letter File
Securities and Exchange Commission
Mail Stop 9-5
450 Fifth Street, N.W.
Washington, D.C. 20549
Vitro Diagnostics, Inc.
I would like to inform you that I have read the revised disclosures provided by
Vitro Diagnostics, Inc. (Comm. File # 0-17378) in its filing of Form 8-K/A dated
October 9, 2000 and that there are no disagreements regarding the statements
made under Item 4 - Changes in Registrant's Certifying Accountant.
Sincerely,
/s/ Larry O'Donnell, CPA, P.C.
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Larry O'Donnell, CPA, P.C.
