Letter Agreement from Aidman Piser & Company, P.A. to SEC Regarding Change in Certifying Accountant for Stem Cell Therapy International, Inc.

Summary

Aidman Piser & Company, P.A., the former independent accounting firm for Stem Cell Therapy International, Inc., confirms to the Securities and Exchange Commission that it agrees with the company's disclosure about the change in its certifying accountant, as described in the company's Form 8-K/A dated August 14, 2008. The letter serves as formal acknowledgment of the firm's agreement with the statements made about its role and departure.

EX-10.31 2 dex1031.htm LETTER FROM AIDMAN PISER & COMPANY, P.A. Letter from Aidman Piser & Company, P.A.

Exhibit 10.31

August 14, 2008

Securities and Exchange Commission

100 F Street, NE

Washington, DC 20549

Dear Ladies and Gentlemen:

We are the former independent registered public accounting firm for Stem Cell Therapy International, Inc. (the “Company”). We have read the Company’s disclosure set forth in Item 4.01 “Changes in Registrant’s Certifying Accountant” of the Company’s Current Report on Form 8-K/A dated August 14, 2008 (the “Current Report”) and are in agreement with the disclosure in the Current Report, insofar as it pertains to our firm.

Sincerely,

/s/ Aidman, Piser & Company, P.A.