Exhibit 99

                         Auditor's Statement


Igene Biotechnology, Inc.
9110 Red Branch Road
Columbia, Maryland 21045

Gentlemen:

In  connection with the filing of the Form 10-KSB for the  fiscal
year  ended  December  31, 2005, please be advised  that  we  are
unable  to render our opinion on the financial statements by  the
due  date  of  March  31,  2006.  We  are  awaiting   information
necessary  to complete the audit from  Igene Biotechnology,  Inc.
but  primarily  its  joint venture with Tate & Lyle  Fermentation
Products LTD.


Berenson LLP