The famous twin makes her first statement on her late friend to ET.

MARY-KATE OLSEN is speaking out exclusively to ET on the death of HEATH LEDGER.

"Heath was a friend," she says. "His death is a tragic loss. My thoughts are with his family during this very difficult time."

Despite several reports that the New York Police Department is interested in questioning Mary-Kate regarding the phone calls made by the masseuse who discovered Heath's body Tuesday, the NYPD tells ET that the stories are simply untrue and they have no interest in talking with Olsen.

The police, however, have released new timeline details about the calls placed to Olsen.