EXHIBIT 99

April 30, 1999


Securities and Exchange Commission
450 Fifth Street, NW
Washington, D.C. 20549


Gentlemen:

We have  read  and  agree  with  the  comments  in  Item 4 of  Form  8-K of SC&T
International, Inc. (commission file no. 0-27382) dated April 30, 1999.


Evers & Company, LTD
1440 East Missouri, Suite 175
Phoenix, AZ 85014