March 14, 1997


U. S. Securities & Exchange Commission
450 Fifth Street, N. W.
Washington, D. C.  20549

     Re:  S. W. Lam, Inc. (formerly, New Wine, Inc.)

Dear Sirs:

     We have read the disclosure contained in Item 14 of Amendment No. 1 to Form
10 as filed by S. W. Lam, Inc.  (formerly,  New Wine,  Inc.) with respect to our
dismissal  as  accountants  for the  company.  We  concur  with  the  statements
contained therein and consent to the filing of this letter as an exhibit to Form
10.

                                   Sincerely,

                                   ALBRIGHT, PERSING & ASSOCIATES, LTD.


                                   /s/ Albright, Persing & Associates, Ltd.
                                   --------------------------------------------
                                   Albright, Persing & Associates, Ltd.