A Professional Corporation CERTIFIED PUBLIC ACCOUNTANTS AND BUSINESS CONSULTANTS 5 Triad Center, Suite 750 Salt Lake City, UT 84180-1128 Phone: (801) 532-2200 Fax: (801) 532-7944 www.hbmcpas.com |
May 18, 2007
Securities & Exchange Commission
Washington D.C. 20549
Ladies and Gentlemen,
We have read the statements included under Item 4.01 in the Form 8-K dated May 18, 2007, of Modigene, Inc. (f/k/a LDG, Inc.) to be filed with the Securities and Exchange Commission and are in agreement with the statements therein insofar as they relate to our firm. We are not in a position to agree or disagree with the statements in Item 4.01 regarding the engagement of BKR-Yarel as their principal independent, registered accountants.
Sincerely,
HANSEN, BARNETT & MAXWELL, P.C. |