Ernst & Young LLP
EXHIBIT 16.1
October 15, 2002
Securities & Exchange Commission
450 5th Street, N.W.
Washington, D.C. 20549
Dear Sir or Madam:
We have read Item 4 of Form 8-K dated October 15, 2002, of
BioSyntech, Inc. and are in agreement with the statements made, except that we
have no basis to agree or disagree with BioSyntech, Inc.'s statement that the
change was by action of its Board of Directors and we have no basis to agree or
disagree with BioSyntech, Inc.'s statement that the Board of Directors will
shortly announce its recommendation of a new independent auditing firm and will
submit its recommendation for ratification at the Company's 2002 annual meeting
of stockholders.
Very truly yours,
/s/ Ernst & Young LLP
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Ernst & Young LLP
