ATLAS PEARLMAN, P.A.
350 East Las Olas Boulevard, Suite 1700
Fort Lauderdale, Florida 33301
September 15, 2000
VIA EDGAR TRANSMITTAL
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Securities and Exchange Commission
Judiciary Plaza
450 Fifth Street, N.W.
Washington, DC 20549
Attention: Filing Desk
Re: Worldwide Equipment Corp. (the "Company") - Preliminary Proxy
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Statement
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Dear Sir/Madam:
Enclosed for electronic filing on behalf of the Company is Schedule
14A, the Company's Notice of Special Meeting of Shareholders and Preliminary
Proxy Statement.
Should you have any questions or comments regarding the enclosed,
please call the undersigned collect at (954) 763-1200.
Very truly yours,
ATLAS PEARLMAN, P.A.
By: /s/ Brian Pearlman
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Brian Pearlman, Esq.
