4 BILLIE J. ALLRED CERTIFIED PUBLIC ACCOUNTANT Suite J-1 4625 South Ash Avenue Tempe, Arizona 85282 Tel. (602) 820-2092 Fax (602) 820-4584 April 16, 1996 Securities and Exchange Commission 450 5th Street N.W. Washington, D.C. 20549 RE: Alanco Environmental Resources Corporation (Commission File Member 0-9347) I agree with the statements made in paragraph 1 through 3 under item 4 in the Form 8-K report of Alanco Environmental Resources Corporation dated April 16,1996. /s/Billie J Allred - ---------------------------------------- Billie J. Allred CPA cc: John Haggar