EX-16.1 2 dex161.htm LETTER FROM ERNST & YOUNG LLP Letter from Ernst & Young LLP

Exhibit 16.1

 

LOGO          Ernst & Young LLP          Phone: (619) 235-5000
         Suite 1100          Fax: (619) 235-5151
         501 West Broadway          www.ey.com
         San Diego, California 92101     

 

November 10, 2004

 

Securities and Exchange Commission

450 Fifth Street, N.W.

Washington, DC 20549

 

Gentlemen:

 

We have read Item 4 of Form 8-K dated November 10, 2004 of Cortex Pharmaceuticals, Inc. and are in agreement with the statements contained in paragraphs 1, 3, 4 and 6 on page 1 therein. We have no basis to agree or disagree with other statements of the registrant contained therein.

 

Very truly yours,

/s/ Ernst & Young LLP

 

A Member Practice of Ernst & Young Global