December
8, 2008
Securities
and Exchange Commission
Office of
the Chief Accountant
100 F
Street, NE
Washington,
DC 20549
Re: Oxis
International, Inc.
Commission
File Number (000-08092)
Dear
Sirs:
We are in
agreement with the statements made by the above registrant in its Form 8-K dated
December 8, 2008 except for the paragraph engaging the new auditor of which we
have no knowledge.
Our
independent auditor’s report on the financial statements of Oxis International,
Inc. for the periods ended December 31, 2007 and 2006 contained no adverse
opinion or disclaimer of opinion, nor was it modified as to audit scope,
accounting principles or uncertainties other than the ability to continue as a
going concern.
There
were no disagreements with Oxis International, Inc. on any matter of accounting
principles or practices, financial statement disclosure, or auditing scope or
procedure.
Sincerely,
/s/
Williams & Webster, P.S.
Williams
& Webster, P.S.
Certified
Public Accountants
Spokane,
Washington