EXHIBIT 16.2 [LETTERHEAD OF THE RABER MATTUCK GROUP] July 13, 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 Amendment No. 1 to Form 8-K. Yours truly, THE RABER MATTUCK GROUP Chartered Accountants /s/ Lionel Raber per Lionel S. Raber, CA, CFE LSR/da-2001 letters/5828 Planet Earth Recycling Inc.