American Bio Medica (ABMC) 8-K Changes in Registrant's Certifying Accountant

EXHIBIT 99.1

(UHY LLP LETTERHEAD)

UHY LLP

4 Tower Place, Executive Park

7th Floor

Albany, NY 12203

Main          518 449 3171

Fax             518 449 5832

Web           www.uhy-use.com

December 21, 2021

Securities and Exchange Commission

100 F Street, N.E.

Washington, DC 20549

Ladies and Gentlemen:

We were previously principal accountants for American Bio Medica Corporation, Inc. (the “Company”) and, under the date of April 15, 2021, we reported on the consolidated financial statements of the Company as of and for the years ended December 31, 2020 and 2019. On December 16, 2021, we resigned. We have read the Company’s statements included under Resignation of Independent Registered Public Accounting Firm of Item 4.01 of its Form 8-K dated December 22, 2021, and we agree with the statements.

Very truly yours,

/s/ UHY LLP