EXHIBIT 99.1
(UHY LLP LETTERHEAD)
| UHY LLP 4 Tower Place, Executive Park 7th Floor Albany, NY 12203
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December 21, 2021
Securities and Exchange Commission
100 F Street, N.E.
Washington, DC 20549
Ladies and Gentlemen:
We were previously principal accountants for American Bio Medica Corporation, Inc. (the “Company”) and, under the date of April 15, 2021, we reported on the consolidated financial statements of the Company as of and for the years ended December 31, 2020 and 2019. On December 16, 2021, we resigned. We have read the Company’s statements included under Resignation of Independent Registered Public Accounting Firm of Item 4.01 of its Form 8-K dated December 22, 2021, and we agree with the statements.
Very truly yours,
/s/ UHY LLP