1
                                                                      EXHIBIT 16

May 11, 2000

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

Dear Sirs/Madams:

We have read the comments in Item 4 of Form 8-K of Communications World
International, Inc. (the Registrant) dated May 10, 2000 and have the following
comments:

o    With respect to paragraph one we agree with the comments.

o    With respect to the last sentence in paragraph two, pertaining to
     disagreements on accounting principles or practices, financial statement
     disclosure, or auditing scope or procedure, during the subsequent interim
     period from May 1, 1999 through January 31, 2000, we did not establish an
     audit scope or audit procedures and we have no basis on which to agree with
     that comment.

Yours truly,

LEVINE, HUGHES & MITHUEN, INC.

/s/ Levine, Hughes & Mithuen, Inc.