June 4, 2002


Office of the Chief Accountant
Securities and Exchange Commission
450 Fifth Street, N.W.
Washington, D.C.  20549

Dear Sir/Madam:

We have read Item 4 included in the Form 8-K dated May 31, 2002 of Dynacq
International, Inc. to be filed with the Securities and Exchange Commission and
are in agreement with the statements contained therein.

Very truly yours,



KenWood & Associates, P.C.