Exhibit 16.1

LETTER FROM LARRY O'DONNELL CPA, P.C.

Securities and Exchange Commission
Washington, D.C. 20549

Ladies and Gentlemen:

We previously served as the independent registered accountant for Malex,Inc (the
"Corporation").  On May 13, 2005 we were dismissed as independent accountants of
the Corporation.  We have read the Corporation's  statements included under Item
4.01 of its Form 8-K for May 13, 2005, and we agree with such statements, except
that we are not in a position to agree or disagree with the  statement  that the
Corporation's  board of directors approved the dismissal of Larry O'Donnell CPA,
P.C.  and  approved  the  retaining  of Comiskey & Company as the  Corporation's
independent registered accounting firm.

/s/  [ LARRY O'DONNELL CPA, P.C. ]


May 13, 2005