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December 3, 2004
Mail Stop 0305

Via U.S. Mail and facsimile (212) 695-2882
Angelo Chinnici, M.D.
Chief Executive Officer
Amazon Biotech, Inc.
43 West 33rd Street
Suite 405
New York, NY  10001

	Re:	Form 8-K filed November 15, 2004
File No.: 0-26753

Dear Dr. Chinnici:

We have reviewed your filing and have the following comments.  Where
indicated, we think you should revise your document in response to
this comment.

	Please understand that the purpose of our review process is to
assist you in your compliance with the applicable disclosure
requirements and to enhance the overall disclosure in your filing.  We
look forward to working with you in these respects.  We welcome any
questions you may have about our comment or on any other aspect of our
review.  Feel free to call us at the telephone numbers listed at the
end of this letter.

Exhibit 16

1. The letter from the former accountant was due ten business days
after the filing of this report.  Amend the report to include the
required letter from the former accountant indicating whether or not
they agree with your disclosures in the Form 8-K.  See Item 304 of
Regulation S-B.

Other

2. We urge all persons who are responsible for the accuracy and
adequacy of the disclosure in the filings reviewed by the staff to be
certain that they have provided all information investors require.
Since the company and its management are in possession of all facts
relating to a company`s disclosure, they are responsible for the
accuracy and adequacy of the disclosures they have made.

In connection with responding to our comment, please provide, in
writing, a statement from the company acknowledging that

* the company is responsible for the adequacy and accuracy of the
disclosure in the filings;
* staff comments or changes to disclosure in response to staff
comments in the filings reviewed by the staff do not foreclose the
Commission from taking any action with respect to the filing; and
* the company may not assert staff comments as a defense in any
proceeding initiated by the Commission or any person under the federal
securities laws of the United States.

In addition, please be advised that the Division of Enforcement has
access to all information you provide to the staff of the Division of
Corporation Finance in our review of your filing or in response to our
comments on your filing.

We welcome any questions you may have about our comments or on any
other aspect of our review.  You may contact me at 202-942-1785, or in
my absence, Robert Benton at 202-942-1811.

Sincerely,

								Theresa A. Messinese, CPA
Staff Accountant
Angelo Chinnici, M.D.
Amazon Biotech, Inc.
December 3, 2004
Page 2

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