Exhibit 16.1 Ahrens, Flack & Co., L.L.C. CERTIFIED PUBLIC ACCOUNTANTS William H. Ahrens, CPA 2001 West Main Street John A. Flack, CPA Stamford, Connecticut 06902 203-348-3033 FAX: 203-348-1874 December 3, 1997 Securities and Exchange Commission 450 Fifth Street, N.W. Washington, D.C. 20549 Ladies and Gentlemen: BT Energy Corporation We have read Item 4 of BT Energy Corporation's Form 8-K dated December 3, 1997 and are in agreement with the statements contained in paragraph 4(a) therein. Yours very truly, Ahrens, Flack & Co., LLC - ----------------------------- /s/ Ahrens, Flack & Co., LLC