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Securities and Exchange Commission
Washington, DC 20549
Ladies and Gentlemen:
We were previously principal accountants for CECO Environmental Corp.
and, under the date of February 24, 2000, we reported on the consolidated
financial statements of CECO Environmental Corp. and subsidiaries as of and for
the years ended December 31, 1999 and 1998. On September 28, 2000, our
appointment as principal accountants was terminated. We have read CECO
Environmental Corp's. statements included under Item 4 of its Form 8-K dated
September 29, 2000, and we agree with such statements except that we are not in
a position to agree or disagree with CECO Environmental Corp.'s statement that
the change was approved by the Audit Committee of the Board of Directors.
/s/ Margolis & Company P.C.
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Certified Public Accountants
Bala Cynwyd, Pennsylvania
September 29, 2000
