Exhibit 16.1

May 5, 2009

Securities and Exchange Commission
100 F Street, N.E.
Washington, DC 20549

Re: Commission File No. 001-33043

Commissioners:

We have read Item 4.01 of Form 8-K, dated May 5, 2009, of ImaRx Therapeutics, Inc. and agree with the statements referencing our Firm in such 8-K.

Very truly yours,

/s/ McKennon, Wilson & Morgan LLP