The body of Robert Wilkin, who was from Omagh in Co Tyrone, was discovered on July 3.
Nikita Burns, 21, with an address at Bundoran Westend Accommodation, Donegal, appeared at a special sitting of Letterkenny District Court on Tuesday.
She is accused of murdering Mr Wilkin, also known as Robin Wilkin, on June 25.
Last month, Alan Vial, 38, of Drumanoo Head, Killybegs, was charged with Wilkin’s murder and remanded in custody.
During today’s hearing, Detective Sergeant Matthie Murphy of Ballyshannon Garda Station told the court of arrest, caution and charge.
When charged with murder, Burns replied: “I didn’t do it.”
Bail wasn’t applied for and defence solicitor Rory O’Brien was granted legal aid.
The case was adjourned until September 3 to seek instructions from the Director of Public Prosecutions.
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