November 19, 1997

Securities & Exchange Commission
Division of Corporation Finance
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 November  12,  1997,  to be filed by our former  client
Hospitality  Worldwide  Services,  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
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BDO Seidman, LLP