EXHIBIT 16

November 27, 2001

Securities and Exchange Commission
Mail Stop 11-3
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 of EPL
Technologies, Inc. dated November 27, 2001.

Yours truly,

/s/Deloitte & Touche LLP

cc:         Mr. Paul Devine, President and Chief Executive Officer
            Mr. Richard Harris, Chairman - Audit Committee