EX-16.1


May 3, 2007


Securities and Exchange Commission
100 F Street, N.W.
Washington, DC 20549


Ladies and Gentlemen:

We  have  reviewed  the disclosures made by Igene  Biotechnology,
Inc.  and  Subsidiaries (the "Company") in its current report  on
Form  8-K  which is to be filed with the Securities and  Exchange
Commission ("SEC").

Pursuant to Item  304(a)(3) of Regulation S-K, we are required to
furnish  the  Company with a letter addressed to the SEC  stating
whether  or not we agree with the statements made by the  Company
in  the  Form  8-K  regarding our replacement as the  independent
registered  public accounting firm of the Company  and,  if  not,
stating the respects in which we do not agree.

We  agree with the statements made by the Company with respect to
us  in Item 4.01 of the Form 8-K regarding our replacement as the
independent registered public accounting firm of the Company.


                                   Very truly yours,

                                    /S/ BERENSON LLP
                                   __________________________
                                        BERENSON LLP