<DOCUMENT>
<TYPE>EX-99.1
<SEQUENCE>2
<FILENAME>a2047475zex-99_1.txt
<DESCRIPTION>EXHIBIT 99-1
<TEXT>

<PAGE>

                                                             Exhibit 99.1

May 1, 2001


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

Re:      Aethlon Medical, Inc.

Ladies and Gentlemen:

We have read and agree with the statements of Aethlon Medical Inc. (the
"Company") included in Item 4 of the Company's Current Report on Form 8-K,
dated May 1, 2001, except that we have no basis to agree or disagree with the
Company's statement made in the fourth paragraph.


/s/ MCGLADREY & PULLEN, LLP

MCGLADREY & PULLEN, LLP


</TEXT>
</DOCUMENT>
