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
June 20, 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. in Item 4 of the
accompanying Form 8-K, which is being filed with the Securities and Exchange
Commission. We agree with the statements therein concerning our firm.
Very truly yours,
/s/ Richard A. Eisner & Company, LLP
Richard A. Eisner & Company, LLP