EX-3
from 8-K/A
1 page
July 3, 2001 Securities and Exchange Commission 450 West Fifth Street, N.W. Washington, D.C. 20549 Gentlemen: We Have Read Item 4 of Waste Conversions Systems, Inc.'s Form 8-K Dated May 15, 2001, and Are in Agreement With the Statements Contained Therein Regarding Our Termination as Auditors. Sincerely, /S/ Bdo Seidman Llp - Bdo Seidman, Llp 5
12/34/56