Form: 8-K

Current report filing

May 1, 2001

EXHIBIT 99-1

Published on May 1, 2001



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