Grant Thornton

Accountants and Business Advisors

Exhibit 16.01

February 25, 2004

Securities and Exchange Commission

Washington, D.C. 20549

Re: Life Sciences, Inc.

File No. 000-05099

Dear Sir or Madam:

We have read Item 4 of the Form 8-K of Life Sciences, Inc. dated February 23, 2004, and agree with the statements concerning our Firm contained therein.

Very truly yours,

/s/ Grant Thornton LLP

GRANT THORNTON LLP

Suite 3850

101 E. Kennedy Blvd

Tampa, FL 33602-5152

T 813.229.7201

F 813.223.3015

W www.grantthornton.com

Grant Thornton LLP

US Member of Grant Thornton International