Exhibit 16.1

                        [LETTERHEAD OF BDO SEIDMAN, LLP]


September 7, 1999



Securities and Exchange Commission
450 Fifth Street
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 August  31,  1999,  to be filed by our  former  client,
Spectrum  Information  Technologies,  Inc. We agree with the statements  made in
response to that Item insofar as they relate to our Firm.

Very truly yours,

/s/ BDO Seidman, LLP

BDO Seidman, LLP