July 27, 2000



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

Commissioners:

We have read the statements made by Covol  Technologies,  Inc. (copy  attached),
which we understand  was filed with the  Commission,  pursuant to Item 4 of Form
8-K, as part of the Company's Form 8-K report dated July 19, 2000. We agree with
the statements concerning our Firm in such Form 8-K.

Very truly yours,

/s/ PricewaterhouseCoopers LLP
PricewaterhouseCoopers LLP