SEC-REG, FSLRP. 71,071, Reg.ss.229.601
Exhibit 16: Letter re change in certifying accountant
--------------------------------------------------------------------------------
DiSanto Bertoline & Company, P.C.
628 Hebron Avenue, Building #3
Glastonbury, CT 06033-2496
(860) 659-1338
United States Securities & Exchange Commission
450 Fifth Street, N.W.
Washington, D.C. 20549
Ladies and gentlemen:
We have read and agree with the comments in Item 4 of Form 8-K of
Thermodynetics, Inc. dated November 30, 2000.
Very truly yours,
/s/ DiSanto Bertoline & Company, P.C.
DiSanto Bertoline & Company, P.C.
Glastonbury, Connecticut
November 30, 2000
