EXHIBIT 16 TO FORM 8-K/A

February 24, 2003

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

Gentlemen:

We have read Item 4 of Form 8-K/A dated February 11, 2003, of Amerimmune
Pharmaceuticals, Inc. and are in agreement with the statements contained
in the second and fifth and sixth paragraphs on page 2 therein. We have
no basis to agree or disagree with other statements of the registrant
contained therein.



     /s/ Ernst & Young LLP