[LETTERHEAD OF ARTHUR ANDERSEN LLP]



April 13, 1998



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

Dear Sir:

We have read Item 4 included in the attached  Form 8-K/A Number 1 of Water Chef,
Inc.  dated  April  10,  1998 to be  filed  with  the  Securities  and  Exchange
Commission and are in agreement with the statements contained therein.

Very truly yours,


/s/ Arthur Andersen LLP