[LETTERHEAD OF ADDISON, ROBERTS & LUDWIG, P.C.]


August 12, 1999

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

     RE:  Wavetech International, Inc.
          File Ref. No. 0-15482

We were  previously the principal  accountant for Wavetech  International,  Inc.
and,  under the date of  November  6,  1998,  we  reported  on the  consolidated
financial  statements  of Wavetech  International,  Inc. as of and for the years
ended  August 31,  1998 and 1997.  On  August 6, 1999,  we declined to stand for
reelection due to the firm's cessation of audit and accounting  services and the
withdrawal of all of the firm's partners.  We have read Wavetech  International,
Inc.'s  statements  included  under Item 4 of its Form 8-K dated August 12, 1999
and we agree with such statements.

Very truly yours,

/s/ Addison, Roberts & Ludwig, P.C.

 Addison, Roberts & Ludwig, P.C.