EXHIBIT 16.1
March 26, 2010
 
Office of the Chief Accountant
Securities and Exchange Commission
Washington, D.C. 20549
 
Re: Change in Certifying Accountant
 
Ladies and Gentlemen:
 
We have read item 4.01 of Nuvilex Inc.’s Form 8-K dated March 26, 2010 and we agree with the statements therein concerning Gruber & Company, LLC. We cannot confirm or deny that M&K CPA’s PLLC was not consulted prior to their appointment as auditors.
 
 
/ss/Gruber & Company, LLC
Gruber & Company, LLC
 
Lake Saint Louis, Missouri