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 Equity Growth Systems, inc. 440 East Sample Road, Suite 204 Pompano Beach, Florida 33060 Dear Sirs: This is to confirm that the client-auditor relationship between Equity Growth Systems, Inc. (Commission file number 0-3718) and Bowman & Bowman, PA has ceased. Sincerely, Bowman & Bowman, P.A. Cc: Office of the Chief Accountant SECPS Letter file Securities and Exchange Commission Mail Stop 905 450 Fifth Street, N.W. Washington, DC 20549 12