EXHIBIT 16


April 20, 2007



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

RE:  Intercell International Corporation

We  have  read  the  statements  that  we  understand  Intercell   International
Corporation  will  include  under  Item 4.01 of the Form 8-K report it will file
regarding  the recent  change of auditors.  We agree with such  statements  made
regarding our firm. We have no basis to agree or disagree with other  statements
made under Item 4.01.


/s/ Larry O'Donnell, CPA, P.C.