[LETTERHEAD]

June 25, 1997


Securities and Exchange Commission
450 Fifth Street N.W.
Washington, DC 20549

Dear Sirs:

We have reviewed the attached disclosure for inclusion in the RODI Power 
Systems, Inc. SB-2 Initial Public Offering document and provide the following 
clarifications.

We have previously audited, in accordance with generally accepted auditing 
standards, the balance sheets of RODI Power Systems, Inc. (a Washington 
corporation in the development stage) as of December 31, 1994 and 1995, and 
the related statements of operations, common stock subject to rescission and 
stockholders deficit and cash flows for the period from July 20, 1987 
(inception) to December 31, 1994, the year ended December 31, 1995, and the 
period from July 20, 1987 (inception) to December 31, 1995, and have rendered 
out report dated January 17, 1996. We have not performed any audit procedures 
since January 17, 1996, or audited any financial statements of RODI Power 
Systems, Inc. subsequent to December 31, 1995.

Our report on the above referenced financial statements was prepared assuming 
the Company would continue as a going concern. As discussed in the Notes to 
the financial statements, the Company is a development stage enterprise, with 
limited capital resources, and has incurred accumulated losses of $2,568,290 
as of December 31, 1995. Additionally, as discussed in the Notes to the 
financial statements, the Company had sold common stock to investors without 
registering the securities for sale with the appropriate federal and state 
regulatory agencies and was in violation of federal and state securities 
laws. These factors raised substantial doubt about the Company's ability to 
continue as a going concern. The financial statements did not include any 
adjustments that might result from the outcome of these uncertainties.

We were engaged by the Company to perform an audit of its financial 
statements in connection with a rescission offer, which was subsequently 
completed. On August 26, 1996, we notified the Company of our decision not to 
seek appointment as the Company's independent auditors on an ongoing basis. 
There were no disagreements with management on any matter of accounting 
principles or practices, financial statement disclosure, or auditing scope or 
procedure.


Very truly yours, 

/s/ Arthur Andersen LLP
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ARTHUR ANDERSEN LLP