WORLDWIDE EQUIPMENT CORP
10SB12G, EX-99, 2000-06-13
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         We have read the statements that we understand Worldwide Equipment
Corp. and Subsidiaries will include under Item 3 of the Form 10 report it will
file regarding the recent change of auditors. We agree with such statements made
regarding our firm.


                                            Sincerely,

                                            /s/Moore Stephens, P.C.
                                            -----------------------
                                            MOORE STEPHENS P.C.



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