EXHIBIT 16.1




October 11, 2001


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

Gentlemen:

We have read Item 4 of Form 8-K dated October 10, 2001, of NQL Inc. and are in
agreement with the statements contained in the first and second paragraphs on
page 2 therein. We have no basis to agree or disagree with other statements of
the registrant contained therein.


                                                       /s/ Ernst & Young LLP