"99 no Namida" was released exclusively in Japan and only in Japanese; the name points to a melodramatic register, common in the interactive fiction and visual novels that found a natural home on the DS touch screen. There's no verifiable data about its developer or its exact premise beyond the title.
It's mentioned here with the honesty of what can actually be confirmed: a niche game with no Western release, part of the huge Japanese catalog of short, intimate stories the console hosted throughout its commercial life.

If you liked this one