Richard A. Eisner & Company, LLP
Accountants and Consultants
576 Madison Avenue
New York, NY 10022-2597
Tel 212.355.1700 Fax 212.355.2414
www.eisnerllp.com
December 21, 2000
Securities and Exchange Commission
450 Fifth Street, N.W.
Washington, D.C. 20549
Re: Discovery Laboratories, Inc.
We have obtained a copy of Form 8-K dated December 15, 2000, of Discovery
Laboratories, Inc., which Current Report, includes an Item 4, changes in
Registrant's Certifying Accountant.
We agree with the statements in Item 4 concerning our firm. However, we have no
knowledge of the Company's engagement of Ernst & Young, LLP.
Very truly yours,
/s/ Richard A. Eisner & Company, LLP
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Richard A. Eisner & Company, LLP
