Censor.NET reports citing Reuters.
"In continuation of the blessed operations that Islamic State is conducting against the protector of the cross, Turkey, a heroic soldier of the caliphate struck one of the most famous nightclubs where the Christians celebrate their apostate holiday," the statement said.
Earlier, BBC reported of 39 killed and 70 wounded in New Year's night attack on Istanbul Reina night club. A man entered the club during the New Year celebration, opened fire, killing dozens, and subsequently fled.
Ukraine's Consulate in Istanbul is operating a hotline in connection with the attack.
Later, the Consulate Service Department of Ukraine's Foreign Ministry reported no Ukrainians were among the victims of the attack.