5


Exhibit 16




January 22, 2008




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

Ladies and Gentlemen:

We  have read Item 4.01 of Form 8-K of Igene Biotechnology, Inc.,
to  be  filed  with  the  Securities and Exchange  Commission  on
January  22,  2008,  and  are in agreement  with  the  statements
contained under Item 4.01(a) therein. We have no basis  to  agree
or  disagree  with the statements of the registrant contained  in
Item 4.01(b) therein.

Regarding the registrant's statement concerning the deficiency in
internal controls included in the sixth paragraph under Item 4.01
on  page  2 therein, we had considered such matter in determining
the  nature,  timing, and extent of procedures performed  in  our
audit of the registrant's 2007 consolidated financial statements.



/s/ J.H. Cohn LLP
__________________
    J.H. Cohn LLP