COX TECHNOLOGIES INC
8-K, EX-16.1, 2000-10-17
CRUDE PETROLEUM & NATURAL GAS
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                                                                    Exhibit 16.1

                       [LETTERHEAD OF BEDINGER & COMPANY]

                                October 16, 2000


Securities and Exchange Commission
Washington, DC 20549


Gentlemen:

     Bedinger & Company is in agreement with the statements made to us by letter
dated  October  10,  2000 in  response  to item 304 (a) of  Regulation  S-K.  We
understand  that our letter will be filed as an exhibit to the current report on
from 8-K filed by Cox Technologies, Inc.


                                   Sincerely,

                                   /s/ Bedinger & Company

                                   Certified Public Accountants


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