BERSCH ACCOUNTING, s.c.
633 W. Wisconsin Ave., Ste. 610
Milwaukee, Wisconsin 53203
June 30, 2000
Office of the Chief Accountant
SECPS Letter File
Securities and Exchange Commission
Mail Stop 11-3
450 Fifth Street, N.W.
Washington, D.C. 20549
Gentlemen:
As of the above date I have not been engaged by Americas Power Partners,
Inc. to perform auditing services for the period ended June 30, 2000. To
maintain the quality control standards of our firm and to issue an
independent opinion on financial statements, we are bound by the standards
set forth by the accounting profession. A timely audit requires us to plan
our work in accordance with Generally Accepting Auditing Standards (GAAS).
Because of the time constraints and for no other reason I feel I am unable
to accomplish this for the period ended at June 30, 2000. I am not
reacting to any problems with scope, accounting principles or any other
reason.
However, as a result I am not standing for re-appointment as the continuing
auditor of Americas Power Partners, Inc. effective as of the above date.
I have reviewed the 8-K prepared for submittal to you, and do not wish to
register any disagreement with regard to my decision not to continue as the
firm's auditor.
Dennis W. Bersch, C.P.A.
/s/ Dennis W. Bersch, C.P.A.
Cc: Mr. Dave Pequet
Mr. Mark Margason
Mr. Tom Perles
