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                             MOORE STEPHENS, P.C.
                          

Board of Directors
Dynamic International Ltd.

As noted in Note 3 to the condensed consolidated financial statements of
Dynamic International, Ltd. and Subsidiaries (the Company) as of and for the
nine months ended January 31, 1998, the Company changed its method of
determining the cost of inventories from the LIFO method to the FIFO method.
Management believes the newly adopted accounting principle is preferable in
the circumstances because under the current economic environment of low
inflation, the Company believes that the FIFO method will result in a better
measure of operating results. At your request, we have reviewed and discussed
with management the circumstances, business judgment, and planning that formed
the basis for making this change in accounting principles.

It should be recognized that professional standards have not been established
for selecting among alternative principles that exist in this area or for
evaluating the preferability of alternative accounting principles. Accordingly,
we are furnishing this letter solely for purposes of the Company's compliance
with requirements of the Securities and Exchange Commission, and it should not
be used or relied on for any other purpose.

Based on our review and discussion, we concur with management's judgment that
the newly adopted accounting principle is preferable in the circumstances. In
formulating this position, we are relying on management's business planning and
judgment, which we do not find unreasonable.

We have not audited any consolidated financial statements of Dynamic
International, Ltd. and Subsidiaries as of any date or for any period
subsequent to April 30, 1997. Accordingly, we are unable to express an opinion
on whether the method of accounting for the effect of the change is in
conformity with generally accepted accounting principles or if the financial
information included in Part 1 of this Form 10-Q is fairly presented.

Very truly yours,

/s/ Moore Stephens, P.C.

March 17, 1998