CONVERSION TECHNOLOGIES INTERNATIONAL INC
10KSB40, EX-16, 2000-11-24
ABRASIVE, ASBESTOS & MISC NONMETALLIC MINERAL PRODS
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                                                                      EXHIBIT 16

October 4, 2000

Securities and Exchange Commission
450 5th Street N.W.
Washington, D.C. 20549

Gentlemen:

We have been furnished with a copy of the response to Item 4 of Form 8-K for the
event that occurred on September 13, 2000, to be filed by our former client,
Conversion Technologies International, Incorporated. We agree with the
statements made in response to that Item insofar as they relate to our Firm.

Very truly yours,


BDO Seidman, LLP



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