Deloitte &
 Touche LLP
- ------------             -------------------------------------------------------
      [LOGO]             1200 Two Ruan Center          Telephone: (515) 288-1200
                         601 Locust Street             ITT Telex: 4995631
                         Des Moines, Iowa 50309-3738   Facsimile: (515) 288-7801



February 6, 1997

Securities and Exchange Commission
Mail Stop 9-5
450 5th Street, N.W.
Washington, D.C. 20549

Dear Sirs/Madams:

We have read and agree with the comments in Item 4 of Form 8-K/A of  Synergistic
Holdings Corp. dated February 6, 1997.

Yours truly,

/s/ Deloitte & Touche LLP