Exhibit 16 February 28, 1997 Securities and Exchange Commission 450 Fifth Street, N.W. Washington, D.C. 20549 Re: Solar-Mates, Inc. Dear Sir/Madam: Pursuant to the request of the above referenced Company, we affirm that: (1) We have read the Company's response to Item 4 of Form 8-K dated February 11, 1997, as amended on this date, and (2) We agree with the response. Sincerely, WINTER, SCHEIFLEY & ASSOCIATES, P.C.