EXHIBIT 16
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                 [Karlins, Fuller, Arnold & Klodosky P.C. Letterhead]





                                    April 28, 1997                         


          American Eco Corporation
          11011 Jones Road
          Houston, Texas 77070

          Gentlemen:

               We have read the statements made by American Eco Corporation
          (the "Company") in  its Annual Report on  Form 10-K for the  year
          ended November 30, 1996, concerning the  resignation of this firm
          as independent accountants of the Company effective May  7, 1997,
          and we concur with such statements.

          Sincerely,


          Karlins, Fuller, Arnold & Klodosky, P.C.


          /s/ Michael Karlins
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          Michael Karlins, CPA