Exhibit 16
Richard A. Eisner & Company, LLP
Accountants and Consultants
575 Madison Avenue
New York, NY 10022-2597
Tel 212-355-1700 Fax 212-355-2414
www.eisnerllp.com
August 8, 2000
Securities and Exchange Commission
450 Fifth Street, N.W.
Washington, D.C. 20549
Re: NCT Group, Inc.
File Ref. No. 0-18267
Ladies and Gentlemen:
We have read the statements made by NCT Group, Inc. (the "Company") in Item 4 of
the accompanying Form 8-K/A, which is being filed with the Securities and
Exchange Commission. We agree with the statements therein concerning our firm.
Our report on our audit of the year ended December 31, 1999 financial statements
included an explanatory paragraph regarding substantial doubt about the
Company's ability to continue as a going concern.
Very truly yours,
/s/ Richard A. Eisner & Company, LLP
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Richard A. Eisner & Company, LLP
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