EXHIBIT 16.1

 

April 26, 2011

 

 

U.S. Securities and Exchange Commission

Office of the Chief Accountant

100 F Street NE

Washington, DC 20549

 

Re: Nuvilex, Inc.

 

Ladies and Gentlemen:

 

We have read the statements under item 4.02 in the Form 8-K/A dated April 26, 2011, of Nuvilex. Inc. (the Company) to be filed with the Securities and Exchange Commission and we agree with such statements therein as relate to our firm. We have no basis to, and therefore, do not agree or disagree with the other statements made by the Company in the Form 8-K/A.

 

Yours very truly,

 

/s/ M&K CPAS, PLLC

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