Exhibit 99.1

{UHY, LLP Letterhead}

January 11, 2012

Securities and Exchange Commission

100 F Street NE

Washington, DC 20549

RE:   American Bio Medica Corporation

We have read the statements made by American Bio Medica Corporation under Item 4.01 of the Form 8-K report filed on January 3, 2012 regarding the recent change of auditors. We agree with such statements made regarding our firm.

/s/ UHY LLP

A member of Urbach Hacker Young International Limited,

an international network of independent accounting and consulting firms

The UHY network is a member of the Forum of Firms