Exhibit 16
JEFF R. PEARLMAN
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Certified Public Accountant 19 West 34 St., Suite 1118
New York, NY 10001
Tel (212) 714-9565, Fax (212) 714-1071
April 18, 2000
Securities and Exchange Commission
450 Fifth Street N.W.
Washington, DC 20549
Re: Accident Prevention Plus, inc.
Dear Sirs:
I agree with the statements made in Amendment No. 1 to the Form 8-K of Accident
Prevention Plus, Inc. (the "8-K"), as reprinted below from the 8-K.
"Item 4. Changes in Registrant's Certifying Accountant
On July 28, 1999, I, Jeff R. Pearlman, the principal independent
accountant of Accident Prevention Plus, Inc., a Nevada corporation (the
"Company") declined to stand for re-election. Subsequently, management of the
Company determined that the accounting firm of Massella, Tomaro & Co., LLP, be
engaged to provide accounting services. During the Company's two most recent
fiscal years and any subsequent interim period proceeding my resignation myself,
there were no disagreements with me which were not resolved on any matter
concerning accounting principles or practices, financial statement disclosure,
or auditing scope or procedure, which disagreements, if not resolved to my
satisfaction, would have caused me to make reference to the subject matter of
the disagreements in connection with my reports. I, as the Company's principal
independent accountant, did not provide an adverse opinion or disclaimer of
opinion to the Company's financial statements, nor modify my opinion as to
uncertainty, audit scope or accounting principles.
On August 1, 1999, the board of directors of the Company approved and
authorized the engagement of Massella, Tomaro & Co., 375 North Broadway, Suite
103, Jericho, NY 11753 as the principal independent accountant for the Company."
Very truly yours,
/s/ Jeff R. Pearlman
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Jeff R. Pearlman
