Bowman & Bowman, P.A.
                          Certified Public Accountants
                         1705 Colonial Blvd., Suite D-1
                           Fort Meyers, Florida 33907
                                 (941) 939-2301
                              (941) 939-1297 (fax)

August 2, 1999

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

Re: Equity Growth Systems, inc., a Delaware corporation
     Commission file number 0-3718

Dear Ladies and Gentlemen:

We were previously the independent  accountants for the Company and on April 23,
1999 we reported on the  financial  statements of the Company for the year ended
December  31,  1998.  On July  1,  1999 we  were  dismissed  as the  independent
accountants of Equity Growth Systems, Inc.

We have read the  Company's  statements  included  under  Item 4 of its  current
Report on Form 8-K dated July 12, 1999.

     1.We are in disagreements with Item 4, second paragraph subsection(ii). The
Company  received a qualified  opinion (scope  limitation) on their December 31,
1997 financial statements per their Form 10K filed July 1, 1998.

     2.We are in  disagreement  with the last  paragraph in Item 4, which states
we,  Bowman & Bowman PA were  contacted  and that a copy of the  disclosure  was
provided to us prior to the  issuance of the Form 8-K. As of today August 2, 199
9 we have  not  received  any  written  communication  including  fax or  E-mail
regarding  the  dismissal  of our firm or the issuance of the July 12, 1999 Form
8-K. We discovered  the issuance of the July 12, 1999 Form 8-K through a routine
search,  on July 30, 1999,  of SEC filings  that we make each month.  Had it not
have been for our search we would still not know that the 8-K had been issued.

Other than items 1 and 2 above Bowman & Bowman PA has no disagreements  with the
disclosures made in Item 4 of the Form 8-K dated July 12, 1999.

Sincerely,


Bowman & Bowman, P.A.

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