[letterhead of Turner, Jones and Associates, P.C.]
May 31, 2000
WasteMasters, Inc.
c/o Mr. Robert Mottern
1900 Century Place, Suite 100
Atlanta, Georgia 30345
Dear Mr. Mottern:
In connection with the filing by WasteMasters, Inc. and Subsidiaries of
the 1999 annual report on Form 10-KSB on or about May 31, 2000, which
includes the consolidated financial statements of WasteMasters, Inc. and
Subsidiaries as of December 31, 1999 and 1998 and for the years ended
December 31, 1999 and 1998, and our report thereon, this letter is
intended to serve as documentation under Regulation S-T of our manually-
signed report on the aforementioned financial statements. Regulation S-T
requires all signatures be submitted in typed form, however, registrants
are required to retain a manually signed signature or other document, to
be made available to the SEC upon request, for five years.
Very truly yours,
/s/ Turner, Jones and Associates, P.C.
Turner, Jones and Associates, P.C.
