[LETTERHEAD OF COOPERS & LYBRAND L.L.P.] February 28, 1997 Securities and Exchange Commission 450 Fifth Street, N.W. Washington, DC 20549 Gentlemen: We have read the statements made by United Petroleum (copy attached), which we understand will be filed with the Commission, pursuant to Item 4 of Form 8-K, as part of the Company's Form 8-K report for November 18, 1996. We agree with the statements concerning our Firm in such Form 8-K. Very truly yours, /s/ Coopers & Lybrand L.L.P. -------------------------------- Enclosure cc: Morton S. Robson Robson & Miller, LLP