Citrin Cooperman & Company, LLP [Logo]
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CERTIFIED PUBLIC ACCOUNTANTS
March 15, 2000
Securities and Exchange Commission
Washington, D.C. 20549
We were previously principal accountants for Besicorp Ltd. and on June
16, 1999, we reported on the financial statements of Besicorp Ltd. as of and for
the two years ended March 31, 1999. On March 15, 2000, we were dismissed as
principal accountants of Besicorp Ltd. We have read Besicorp Ltd.'s statements
included under Item 4 of its Form 8-K for March 15, 2000, and we agree with such
statements.
Very truly yours,
/s/Citrin Cooperman & Company, LLP
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Citrin Cooperman & Company, LLP
529 FIFTH AVENUE, NEW YORK, NY 10017 o (212) 697-1000 o FAX (212) 697-1004
e-mail: ccc@cltrincooperman.com
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