Exhibit 16


January 31, 2003



Securities and Exchange Commission
450 Fifth Street, N.W.
Washington, D.C.  20549


Gentlemen:

We have read Item 4 of Form 8-K dated January 31, 2003 of Demegen, Inc. and are
in agreement with the statements contained therein.

                                                    Very truly yours,

                                                    ERNST & YOUNG LLP