EXHIBIT 16.1

May 27, 2008

Securities and Exchange Commission

100 F Street, N.E.

Washington, DC  20549

Ladies and Gentlemen:

We have read the statements of Skin Nutrition International, Inc. pertaining to our firm included under Item 4.01 of Form 8-K to be filed on or about May 27, 2008 and agree with such statements as they pertain to our firm.  We have no basis to agree or disagree with other statements of the registrant contained therein.

Sincerely,

/s/Rotenberg & Co., LLP

Rotenberg & Co., LLP