On January 5, 2006, the Board of Directors of Vitro Diagnostics, Inc. (the “Company”) engaged Miller and McCollom, Certified Public Accountants as its principal accountant and independent auditor for the fiscal year ended October 31, 2005 and simultaneously accepted the resignation of Cordovano and Honeck LLP, its former accountant.

The audit reports of the Company on its financial statements for the two fiscal years ended October 31, 2004 and 2005 did not contain any adverse opinion or disclaimer of opinion. The reports for the two years ended October 31, 2005 contained a paragraph raising doubt about the Company’s ability to continue as a going concern; otherwise, the reports were not qualified or modified as to uncertainty, audit scope or accounting principles.

During the Company’s fiscal year ended October 31, 2005 and the subsequent interim period up to January 5, 2006, there were no disagreements with Cordovano and Honeck, whether or not resolved, on any matter of accounting principle or practice, financial statement disclosure, auditing scope or procedure which, if not resolved to Cordovano and Honeck’s satisfaction, would have caused Cordovano and Honeck to make reference to the subject matter of such disagreement in connection with its report on the Company’s financial statements for such periods.

The Company has provided Cordovano and Honeck LLP with a copy of the foregoing disclosures. Attached as Exhibit 16 is a copy of Cordovano and Honeck’s letter dated January 9, 2006 stating its agreement with such statements.

Item 9.01		Financial Statements and Exhibits

(c) Exhibits.

16		Letter of Cordovano and Honeck LLP dated January 9, 2006.

SIGNATURE

     Pursuant to the requirements of Section 13 or 15(d) of the Securities Exchange Act of 1934, the Registrant has caused this Report to be signed on its behalf by the undersigned thereunto duly authorized.