[LETTERHEAD] October 2, 1998 Securities and Exchange Commission 450 Fifth Street N.W. Washington, D.C. 20549 Gentlemen: We have been furnished with a copy of the response to Item 4 of Form 8-K for the event that occurred on August 18, 1998, to be filed by our former client, Chantal Pharmaceutical Corporation. We agree with the statements made in response to that Item insofar as they relate to our firm. Very truly yours, /s/ BDO Seidman, LLP - ------------------------ BDO SEIDMAN, LLP