SINGER LEWAK GREENBAUM & GOLDSTEIN LLP CERTIFIED PUBLIC ACCOUNTANTS 10960 Wilshire Blvd., Suite 1100 Los Angeles, California 90024 Tel. (310) 477-3924 Fax (310) 477-9684 May 22, 1998 Securities and Exchange Commission Washington, D.C. 20549 RE: Alanco Environmental Resources Corporation File No. 86-0220694 Dear Sir or Madam: We have read Item 4 of the Form 8-K of Alanco Environmental Resources Corporation dated May 22, 1998, and agree with the statements contained therein. Very truly yours, /s/Singer Lewak Greenbaum & Goldstein LLP - ---------------------------------------- SINGER LEWAK GREENBAUM & GOLDSTEIN LLP 6