<PAGE> 1
Exhibit 16
BDO Seidman, LLP International Place
Accountants and Consultants 100 S.E. 2nd Street, Suite 2200
Miami, Florida 33131
Telephone: (305) 381-8000
Fax: (305) 374-1135
Voice Mail: (305) 381-7832
November 20, 2000
Mr. George Mas, Chief Financial Officer
Med/Waste, Inc.
6195 NW 153rd Street
Miami Lakes, FL 33014
Dear Mr. Mas,
This is to confirm that the client-auditor relationship between Med/Waste, Inc.
(Commission File Number 000-22294) and BDO Seidman, LLP has ceased.
Sincerely,
/s/ BDO Seidman, LLP
------------------------
BDO Seidman, LLP
cc: SECPS Letter File
Securities and Exchange Commission
Mail/Stop 9-5
By FAX 202-942-9656
SECPS Letter File
Securities and Exchange Commission
Mail/Stop 11-3
460 Fifth Street N.W.
Washington D.C.
By Fed/Ex
