Item 4.01 Changes in Registrant's Certifying Accountant.

On February 10, 2009, Biocoral, Inc. ("the Registrant") engaged Michael T. Studer CPA P.C ("Studer") as its new registered independent accountants. During the two most recent fiscal years and the interim periods preceding the engagement, the Registrant has not consulted with Studer regarding any of the matters set forth in Item 304(a)(2)(i) or (ii) of Regulation S-K. The change of accountants was recommended and approved by Unanimous Written Consent of the board of directors of the Registrant dated as of February 10, 2009, pursuant to Item 304(a)(1)(iii) of Regulation S-K.