EXHIBIT 16
[Letterhead]
August 21, 2002
United States Securities and Exchange Commission
Division of Corporate Finance
450 Fifth Street, N.W.
Washington, D.C. 20549
Dear Sirs:
RE: Resignation as Auditor of Rocky Mountain Energy Corp. (formerly Emission Control Devices, Inc.) Commission File No. 0-30689
We have reviewed Item 4 paragraphs 4(b) and (c) of the Company's report on Form 8-K regarding our resignation as auditor and principal accountant and are in agreement with the revised disclosures contained therein.
Very truly yours,
/s/ L. R. Andersen
Andersen, Andersen & Strong, LC
by L.R. Andersen
Salt Lake City, Utah