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<PAGE> 1
[Deloitte & Touche LETTERHEAD]
December 6, 2000
Securities and Exchange Commission
Mail Stop 11-3
450 5th Street, N.W.
Washington D.C. 20549
Dear Sirs/Madams:
We have read and agree with the comments in Item 4 of Form 8-KA of PH Group,
Inc. dated December 6, 2000.
Yours Truly,
/s/Deloitte & Touche LLP
Page 7 of 7 Pages
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