DIAMOND EQUITIES INC
8-K, EX-16, 2000-08-17
PLASTICS PRODUCTS, NEC
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                   LETTER FROM KING, WEBER & ASSOCIATES, P.C.

August 8, 2000


Securities and Exchange Commission
450 Fifth Street NW
Washington, DC  20549


We have  read and  agree  with  the  comments  in Item 4 of Form 8-K of  Diamond
Equities, Inc. dated July 31, 2000.


/s/ KING, WEBER & ASSOCIATES, P.C.
                                 Tempe, Arizona


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