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EXHIBIT 16
December 1, 2000
BDO SEIDMAN, LLP Accountants and Consultants
International Place
100 S.E. 2nd Street, Suite 2200
Miami, Florida 33131
Telephone: (305) 381-8000 Fax: (305) 374-1135
Voice Mail: (305) 381-7832
Securities and Exchange Commission
450 Fifth Street, N.W.
Washington, D.C. 20549
Ladies and Gentlemen:
We have been furnished with a copy of the response to Item 4 of the Form 8-K for
the event that occurred on November 16, 2000, filed on November 20,2000 by our
former client, Med/Waste, Inc. (Commission No. 0-22294). We agree with the
statements made in response to that Item insofar as they relate to our Firm,
except as follows:
1. Item 304(a)(1)(iv)(b) of Regulation S-B requires disclosure of events
wherein the former accountant has advised the registrant that the
internal accounting controls necessary for the registrant to develop
reliable financial statements do not exist. In that regard, by letter
dated August 26, 1999, BDO communicated to the audit committee of the
registrant of the material weaknesses in internal controls for the year
ended December 31,1998 in the following areas:
o Appropriate level of review and approval for certain accounting
entries and transactions
o Adequate procedures for appropriately assessing and applying
accounting principles.
Very truly yours,
BDO Seidman, LLP
Original manually signed
CC: George Mas
