DORAN PECK, C.P.A.  P.C.
             1325 South Colorado Boulevard, Suite 408
                      Denver, Colorado 80222
                           303/758-1796
                         FAX 303/758-1825

                          June 12, 1996

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

RE:  Lord Abbott, Inc.

Gentlemen:

     We have been furnished with a copy of the response to Item 4 of Form 8-K
for the event that occurred on June 10, 1996, filed by our former client, Lord
Abbott, Inc.  We agree with the statements made in response to that item
insofar as they relate to our firm.

                                    Very truly yours,

                                    By /s/ Doran Peck, C.P.A. P.C.
                                       Doran Peck, C.P.A. P.C.