FOXP3+ cells were found in the large and small intestine as early as 23 weeks GA. There was no change in the ratio of FOXP3+ to CD4+ or CD8+ cells with postnatal exposure. CD3+, CD4+, CD8+ and FOXP3+ cells were decreased in NEC patients, but present in same ratios as the other diseases. This evidence concerns the gene FOXP3 and necrotizing enterocolitis.