from 8-K
1 page
<page> Exhibit 1 January 26, 1999 Securities and Exchange Commission Washington, D.C. 20549 We Are Previously Principal Accountants for Boots & Coots International Well Control, Inc., and on March 27, 1998, We Reported on the Consolidated Financial Statements of Boots & Coots International Well Control, Inc. and Subsidiaries as of June 30, 1997 and December 31, 1997 and for the Year Ended June 30, 1997 and for the Six-Month Period Ended December 31, 1992. on January 21, 1999, Our Appointment as Principal Accountants of Boots & Coots International Well Control, Inc. Was Terminated. We Have Read Boots & Coots International Well Control, Inc.'s Statements Included Under Item 4 of Its Form 8-K Dated January 26, 1999, and We Agree With Such Statements, Except That We Are Not in a Position to Agree or Disagree With Boots & Coots International Well Control, Inc.'s Stated Reason for Changing Principal Accountants, Nor Are We in a Position to Agree or Disagree With Boots & Coots International Well Control, Inc.'s Statement That the Change Was Approved by the Audit Committee of the Board of Directors. Respectfully, Hein + Associates Llp Certified Public Accountants
