Description: ltrhd2



June 26, 2013 


Securities and Exchange Commission

Washington, DC 20549


Ladies and Gentlemen:


We have read Item 4.01 of Form 8-K of Arch Therapeutics, Inc. dated June 26, 2013. We agree with the statements made concerning our firm contained therein.


Yours very truly,


/s/ Paritz & Company, P.A.


Paritz & Company, P.A.