[Letterhead of BDO Seidman, LLP]


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


Gentlemen::

     We have been  furnished  with a copy of the  response to Item 4 of form 8-K
for the event that  occurred on  December  31,  1998,  to be filed by our former
client, Laser Technology,  Inc. We agree with the statements made in response to
that Item insofar as they relate to our firm.

Very truly yours,
BDO Seidman, LLP