Item 4.01 Changes in Registrant's Certifying Accountant.

1. On January 3, 2013, EpiCept Corporation ("the Company") dismissed its independent registered public accounting firm, Deloitte & Touche LLP. The dismissal was approved by the Company's Audit Committee. During the two most recent fiscal years and through January 3, 2013, there have been no disagreements between the Company and Deloitte & Touche LLP on any matter of accounting principles or practices, financial statement disclosure, or auditing scope or procedure, which disagreements if not resolved to the satisfaction of Deloitte & Touche LLP would have caused them to make reference thereto in their reports on the financial statements for such years. During the two most recent fiscal years and through January 3, 2013, there have been no reportable events (as defined in Item 304(a)(1)(v)) of Regulation S-K. Neither of the reports of Deloitte & Touche LLP on the financial statements for each of the fiscal years ended December 31, 2011 and 2010 contained an adverse opinion or disclaimer of opinion, or was qualified or modified as to uncertainty, audit scope or accounting principles, except that their report on the financial statements for the fiscal year ended December 31, 2011 dated March 30, 2012 contained an explanatory paragraph expressing substantial doubt about the Company's ability to continue as a going concern and included an explanatory paragraph related to the adoption of FASB Accounting Standards Update No. 2011-05, Comprehensive Income (Topic 220) - Presentation of Comprehensive Income and their report on the financial statements for the fiscal year ended December 31, 2010 dated March 31, 2011 contained an explanatory paragraph expressing substantial doubt about the Company's ability to continue as a going concern. The Company has requested that Deloitte & Touche LLP furnish it with a letter addressed to the SEC stating whether or not it agrees with the above statements. A copy of such letter, dated January 7, 2013, is filed as Exhibit 16.1 to this Current Report on Form 8-K.

2. On January 3, 2013, the Company engaged EisnerAmper LLP as its new independent accounting firm.

Item 9.01 Financial Statements and Exhibits.

16.1 Letter from Deloitte & Touche LLP to the Securities and Exchange Commission, dated January 7, 2013.

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