EX-16 2 exh_161.htm EXHIBIT 16.1 Unassociated Document

July 10, 2009
Securities and Exchange Commission
10OF Street, NE
Washington, D.C. 20549
Re: United-Guardian, Inc
Ladies and Gentlemen:
We have read Item 4.01 of Form 8-K dated July 10, 2009 of United-Guardian, Inc. and agree with the statements concerning our firm contained therein. We have no basis to agree or disagree with other statements of the registrant contained therein.
Very truly yours,
/s/ Eisner LLP
Eisner LLP