December 28, 2012
Office of the Chief Accountant
Securities and Exchange Commission
100 F Street, NE
Washington, DC 20549
Re: Cactus Ventures, Inc.
File Reference No. 000-52446
Ladies and Gentlemen:
We were previously the independent registered public accounting firm for Cactus Ventures, Inc. (the Registrant) and rendered an accountants report on the financials statements of the Company for 2011-2010.
On or about December 27, 2012, the company discontinued our engagement as the independent registered public accounting firm of Denali Concrete Management, Inc. We have read Item 4.01(a) of the current report on Form 8-K dated December 28, 2012 of the Registrant and are in agreement with the statements contained therein. We have no basis to agree or disagree with other statements of the Registrant contained herein.
Very truly yours,
/s/ R.R.Hawkins and Associates International, a PC
11301 W. Olympic Blvd. # 714
Los Angeles, CA 90064
T: 310.553.5707 F: 310.553.5337