March 26, 2006


Securities and Exchange Commission
450 Fifth Street, N.W.
Washington, DC 20549

RE:     CALBATECH, INC.

Ladies and Gentlemen:

We have read the statements made by CALBATECH, INC. in Item 4.01 of the
accompanying Form 8-K (Commission file number 033-05384), which is being filed
with the Securities and Exchange Commission. We agree with the statements
contained therein concerning our firm.

Very truly yours,

/s/ De Joya & Company
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DE JOYA & COMPANY