Baum & Company, P.A.

March 31, 1999

Securities and Exchange Commission
450 Fifth Street N.W.
Washington, DC 20549

We have  read  Item $ of the Form 8-K  dated  March 5,  1999 for  Equity  Growth
Systems,  inc. and are in agreement with the statements conatained in the first,
second abd third paragraphs of item four herein.  Other than we believe that The
Registrant's  disclosure  wsa  misleading  in that it implied taht we were not a
member of the AICPA's Securities and Exchage Commsiion  Preactice Section,  when
in fact, we are a member.  Other tahn as to that issue,  we agreed with Itrem 4.
We have no basis to agree or disagree with other  statements  of the  registrant
conatined herein.

Very Truly Yours,

/s/ Joel Baum /s/

                                       4