EXHIBIT 16


June 30, 2003

Securities and Exchange Commission
Mail Stop 11-3
450 5th Street, N.W.
Washington, DC 20549

Dear Sirs/Madams:

We have read Item 4 of PDV America, Inc.'s Form 8-K dated June 25, 2003, and we
agree with the statements made therein.

Yours truly,

DELOITTE & TOUCHE LLP