GL&T
Grice, Lund and Tarkington LLP
Certified Public Accountants
LETTERHEAD
July 18, 2000
Securities and Exchange Commission
450 Fifth Street, N.W.
Washington, D.C. 20549
Dear Sirs:
REMEDENT USA, INC.
We have read the Changes in and Disagreements with Accountants which is included
as Item 3 in Remedent USA, Inc.'s Form 10-SB dated June 30, 2000 and are in
agreement with the statements contained therein, with the following exception.
We did not prepare the 1998 (year ended March 31, 1999) tax returns for the
Company.
In addition we resigned from the engagement February 1, 1999 upon releasing the
September 30, 1998 financial statements. We resigned because Remedent USA, Inc.
went public October 1998 and we do not provide services to publicly-held
companies.
/s/
Grice, Lund and Tarkington, LLP
144 West D Street, Encinitas, CA 92024, Fax 760-753-5832; Phone 760-753-1157 312
South Juniper Street, Suite 100, Escondido, CA 92025, Fax 760-746-7048; Phone
760-746-1560
