1 EXHIBIT 2 [McGladrey & Pullen, LLP letterhead] September 24, 1999 Securities and Exchange Commission Washington, DC 20549 We were previously the independent accountants for N-Viro International Corporation, and on March 5, 1999 we reported on the consolidated financial statements of N-Viro International Corporation and subsidiaries as of and for the two years ended December 31, 1998. On September 21, 1999, we resigned as independent accountants of N-Viro International Corporation. We have read N-Viro International Corporation's statements included under Item 4 of its Form 8-K, dated September 23, 1999, and we agree with such statements. /s/ McGladrey & Pullen, LLP --------------------------- McGLADREY & PULLEN, LLP