<PAGE> 1
EXHIBIT 16.1(c)
June 26, 2000
Securities and Exchange Commission
450 5th Street N.W.
Washington, D.C. 20549
Gentlemen:
We have been furnished with a copy of the response to Item 4 of Form 8-K for the
event that occurred on June 22, 2000, to be filed by our former client, American
International Industries, Inc. We agree with the statements made in response to
that item insofar as they relate to our Firm.
Very truly yours,
/s/ BDO Seidman, LLP
-----------------------------
BDO Seidman, LLP
