August 13, 1999


Securities and Exchange Commission
Washington, D.C. 20549

Ladies and Gentlemen:

     We were previously principal  accountants for Electro-Catheter  Corporation
and, under the date of October 30, 1998, we reported on the financial statements
of  Electro-Catheter  Corporation as of August 31, 1998 and 1997 and for each of
the years in the three-year  period ended August 31, 1998. On August 9, 1999, we
resigned. We have read Electro-Catheter  Corporation's statements included under
Item 4 of its form 8-K dated August 13, 1999, and we agree with such  statements
that relate to our relationship with Electro-Catheter  Corporation.  However, we
are not in a position to agree or disagree with  Electro-Catheter  Corporation's
statements regarding bankruptcy filing,  Electro-Catheter Corporation's business
activities and plans on retaining an accounting firm.

                              Very truly yours,

                              KPMG LLP