Tricell (TCLL) 8-K/A Changes in Registrant.s Certifying Accountant

EXHIBIT 16

February 22, 2006

Securities and Exchange Commission
Division of Corporate Finance
450 Fifth Street, N.W.
Washington, D.C. 20549

Gentlemen:

We have read item 4.01 of Form 8-K, dated February 22, 2006, of Tricell, Inc. and are in agreement with the statements contained herein.

Very truly yours,

/s/ Berenfeld, Spritzer, Schechter & Sheer  

Berenfeld, Spritzer, Schechter and Sheer, 

Certified Public Accountants 

4