Exhibit
16.1
April 22,
2010
Securities
and Exchange Commission
100 F
Street, N.E.
Washington,
D.C. 20549-7561
Commissioners:
We have
read the paragraphs included in Item 4.01(a) of Form 8-K of Pressure
Biosciences, Inc. dated April 19, 2010, expected to be filed with the Securities
and Exchange Commission on April 23, 2010 and are in agreement with the
statements concerning our Firm in those paragraphs.
We have
no basis to agree or disagree with the other statements included in such Form
8-K.
Very
truly yours,
/s/ UHY
LLP
Houston,
Texas