September  25,  1998


Securities  and  Exchange  Commission
450  Fifth  Street,  N.W.
Washington,  D.C.  20549

Gentlemen:

As  independent  auditors  for Worldwide Petromoly, Inc. for the year ended June
30,  1998,  we  have  endeavored,  with  the full cooperation of the Company, to
obtain the necessary information to meet the filing requirements of Form 10-KSB,
both  as  to  form  and  timeliness.  Due  principally  to  the  lateness of our
retention as auditors for the year, we will not have sufficient time to complete
our  examination by the September 28, 1998 required filing date of the Company's
Form  10-KSB.


Very  truly  yours,



/S/ Jackson  &  Rhodes  P.C.
    Jackson  &  Rhodes  P.C.