1 EXHIBIT 1 February 10, 1998 Securities and Exchange Commission 450 Fifth Street, N.W. Judiciary Plaza Washington, D.C. 20549 Dear Sir: We have read and agree with the comments in Item 4(a) of Form 8-K of Worlds Inc. dated January 31, 1998. Very truly yours, /s/ Lipner, Gordon & Co. LLP Lipner, Gordon & Co. LLP