EXHIBIT 16.1 [LETTERHEAD OF MORGAN & CO. ACCOUNTING] July 12, 2001 United States Securities and Exchange Commission Division of Corporate Finance 450 Fifth Street, N.W. Washington, D.C. USA 20549 To Whom It May Concern: We have read Item 4 of the report on Amendment No. 1 to Form 8-K dated July 5, 2001, of Planet Earth Recycling, Inc. and are in agreement with the statements contained therein. We have no basis to agree or disagree with other statements of the registrant contained in the to Form 8-K. Very truly yours, /s/ Jim Philip Jim Philip, C.A. for MORGAN & COMPANY JLP/mm