[Letterhead
of Peterson Sullivan LLP]
May 13,
2010
Securities
and Exchange Commission
100 F
Street N.E.
Washington,
DC 20549
Commissioners:
We have
read Item 4.01 of Form 8-K dated on or around May 17, 2010 of HepaLife
Technologies, Inc. and are in agreement with the statements contained therein
concerning our firm.
/s/
PETERSON SULLIVAN LLP