EXHIBIT 16
[LETTERHEAD OF KELLY AND COMPANY]
June 27, 2000
Securities and Exchange Commission
1150 Fifth Street, NW
Washington, DC 20549
Gentlemen:
We have read the statements that Butler National
Corporation included under Item 4 of Form 8-K,
which was filed on June 28, 2000, regarding the
recent change of auditors. We agree with such
statements made regarding our firm. We previously
provided the Company with our proposed adjusting
entries accumulated to that date. Final discussions
with the Company leading to resolution concerning
these proposed adjusting entries did not occur. Up
to the point of our dismissal, we did not have any
disagreements on accounting principles or practices,
financial statement disclosure or auditing scope or
procedure.
Recently, after discussions regarding the completion
of the fiscal year 1999 audit and additional
discussions about the resolution of unpaid fees in
order to commence the fiscal year 2000 audit, the
Company informed us that the Audit Committee
and the Board of Directors had directed
management not to incur any futher fees with us for
the completion of the April 30, 1999 audit. In our
then ongoing discussions, the Company indicated
that it does not have the necessary resources to pay
for our services.
We have no basis to agree or disagree with other
statements made under Item 4.
Very truly yours,
//Kelly and Company//
