Our report dated March 16, 2011, on the effectiveness of internal control over financial reporting as of December 31, 2010, expresses our opinion that Albany Molecular Research, Inc. did not maintain effective interal control over financial reporting as of December 31, 2010 because of the effect of a material weakness on the achievement of the objectives of the control criteria and contains an explanatory paragraph that states that a material weakness related to inadequate and ineffective controls over income tax accounting and disclosure has been identified.  Our report also contains an explantory paragraph that states that internal control over financial reporting of AMRI Burlington, which was acquired during 2010, was excluded from the evaluation of internal control over financial reporting of Albany Molecular Research, Inc. and subsidiaries as of December 31, 2010.