December 17, 2010 |
Attention:
|
Jim
Rosenberg
Senior Assistant Chief
Accountant
|
Re:
|
Adeona
Pharmaceuticals, Inc.
Form
10-K for the year ended December 31, 2010
Form
10-Q for the interim period ended June 30, 2010
File No.
001-12584
|
Sincerely,
/s/
James
S. Kuo
James
S. Kuo
|