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                                                                    EXHIBIT 16.1
                                                                    




                      [Brown. Graham & Company Letterhead]


November 25, 1997


Securities and Exchange Commission 
450 5th Street, N.W. 
Washington, D.C. 20549

Gentlemen:


       We have read and agree with the comments in Item 4 of Form 8-K of U.S.
Technologies Inc. dated November 25, 1997. 



/s/ Brown, Graham & Company P.C.
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Brown, Graham & Company
Georgetown, Texas
November 25, 1997