EXHIBIT 16


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





          March 16, 1998


          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, 1997, 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
          _____________________
          Michael Karlins, CPA