| Crowe Horwath LLP | |
| Independent Member Crowe Horwath International | |
| 488 Madison Avenue, Floor 3 | |
| New York, New York 10022-5722 | |
| Tel 212.572.5500 | |
| Fax 212.572.5572 | |
| www. crowehorwath.com |
January 22, 2014
Office of the Chief Accountant
Securities and Exchange Commission
100 F Street, N. E.
Washington, D.C. 20549
Ladies and Gentlemen:
We have read the comments made regarding us in Item 4.01 of Form 8-K of Capricor Therapeutics, Inc. dated January 17, 2014 and are in agreement with those statements.
Sincerely,
/s/ Crowe Horwath LLP
Crowe Horwath LLP
New York, New York
| cc: | Mr. Gregory Schafer |
| Audit Committee Chairman | |
| Capricor Therapeutics, Inc. |