Damon Colbert
Division of Corporate Finance
Securities and Exchange Commission
100 F Street, N.E.
Washington, DC 20549

January 14, 2010

RE:  CytoGenix, Inc.
     2008 Form 10-K filed May 15, 2009
     Form 10-Q for Qrt. Ended 3/31/2009 filed May 20, 2009 File No. 000-26807

Dear Mr. Colbert:


We have determined  after review of relevant data that in filing an amended Form
10-K for the year ended  December 31, 2008 the  financial  statements  should be
restated to establish an impairment provision against inventory.  We are working
with our independent accounting firm to restate the December 31, 2008 financials
which will also be carried over in the amended  Form 10-Q for the quarter  ended
March 31, 2009.

We have also requested the consent of LBB & Associates LTD, LLP to include their
audit  report dated April 4, 2008  relating to the  December 31, 2007  financial
statements.  There is a money issue with them and based on the Company's current
situation of not having any financial  resources,  we see a potential problem in
getting their consent.

We are working to complete the amended  filings with the restated  financials as
soon as possible,  assuming that we can work out something with LBB & Associates
LTD, LLP.



Respectfully,


 /s/ Randy Moseley
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Randy Moseley
Chief Financial Officer
817-296-3877
rmoseley@hotmail.com
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