Since we recently reported that FoxO3a is downregulated in TamR BCC models and that its induction is able to restore the sensitivity to tamoxifen both in vitro and in vivo [9], very likely that the above described FoxO1 reduction in TamR cells is a consequence of FoxO3a hyper-phosphorylation and degradation in these cells [9]. This evidence concerns the gene FOXO3 and skin basal cell carcinoma.