Agreement dated December 17, 2004

Exhibit 10.6

March 21, 2005

Pamela L. Rockley

Chief Operating Officer

J. Giordano Securities Group

1234 Summer Street

Stamford, CT  06905

Dear Pamela:

J. Giordano Securities Group is acting as a non-exclusive placement agent in connection with a private placement under an agreement dated December 17, 2004.  We wish to amend and clarify portions of that agreement.

First, under paragraph 4, a. Retainer Fee , the Company paid the entire fee in cash and does not owe J. Giordano 50% of the fee in tradeable common stock.

Second, J. Giordano Securities Group introduced MedicalCV to the following investors:

•                   SF Capital Partners

•                   Millennium Partners, LP

•                   ProMed Management, Inc.

•                   MedCap Management &