Alvin H. Bender, C.P.A.
P.O. Box 36203
Phoenix, Arizona 85067-6203
(602) 604-2354
Facsimile (602) 235-9040
December 21, 1999
Securities and Exchange Commission
Washington, D.C. 20549
Ladies and Gentlemen:
I was previously the independent auditor for Biovid Corporation. I reported
on the period March 31, 1997 through December 31, 1997 and the four months ended
April 30, 1998. I have read the statement by the company included under Part II,
Item 3 of its form 10-SB regarding a change in auditors and I have no
disagreement with that statement.
Very truly yours,
Alvin H. Bender, C.P.A.
/s/ Alvin H. Bender
Alvin H. Bender
AHB:as
