Exhibit 16.2 





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



Ladies and Gentlemen:

We have read and agree with the comments in Item 4 of Form 8-k of View Tech, 
Inc. dated April 21, 1997.



CARPENTER, KUHEN & SPRAYBERRY

Oxnard, CA
April 28, 1997