1

                                 August 19, 1999



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

Gentlemen:

We have read the statements made by IEA Income Fund VII (the "Registrant") (File
No. 0-16834) (the copy of the facsimile received containing such statements is
attached), which we understand will be filed with the Commission, pursuant to
the requirements of Item 4 of Form 8-K, as part of the Registrant's Form 8-K for
the month of August, 1999. We agree with the statements concerning our firm in
such Form 8-K.

                                             Sincerely,


                                             /s/
                                                 ---------------------
                                                 MOORE STEPHENS, P. C.