EXHIBIT 16
[The DeCarlo Group Letterhead]
June 6, 2000
Securities and Exchange Commission
450 Fifth Street, N.W.
Washington, D.C. 20549
Re: Hydron Technologies, Inc. (the "Registrant")
Form 8-K filed May 31, 2000
Gentlemen:
We have been asked by the Registrant to provide you with a letter
stating whether we agree with the disclosures contained in the referenced
filing.
We respectfully disagree with the first paragraph of the referenced
filing. The DeCarlo Group resigned its engagement at noon on April 19, 2000 and
notified both the Registrant and the Securities and Exchange Commission of the
resignation. Later that day the Registrant sent a letter to the DeCarlo Group
stating that the Registrant was terminating the relationship.
With respect to the balance of the filing, we agree with the statements made by
the Registrant.
Very truly yours,
By: /S/ MICHAEL A. DECARLO, JR.
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Michael A. DeCarlo, Jr.
Managing Director
For the Firm
