Exhibit 16


April 27, 2001

Securities and Exchange Commission
Washington, D.C.  20549

Gentlemen:

We were previously the independent accountants for Performance Industries,  Inc.
and on March 22, 2000 we reported on the  consolidated  financial  statements of
Performance  Industries,  Inc.  and  subsidiaries  as of and for the year ending
December 31, 1999. On February 28, 2001 Performance Industries, Inc. informed us
that  we  will  no  longer  be  the  independent   accountants  for  Performance
Industries,  Inc. We have read Performance Industries,  Inc. statements included
under Item 4 of its Form 8 K and we agree with such statements.


/s/ McGladrey & Pullen, LLP

McGladrey & Pullen, LLP

Phoenix, Arizona