EXHIBIT 16.1
  
             Letter from Alvin L. Dahl & Associates, Inc. 

  
ALVIN L. DAHL                 Member:                  
& Associates, PC                      American Institute of Certified
Certified Public Accountants          Public Accountants                      
                                      Private Companies Practice Section    
A Professional Corporation            SEC Practice Section
                                      Texas Society of Certified
                                      Public Accountants
                                      Dallas Chapter of Certified
                                      Public Accountants             
                                                                    
                                                 
  
  July 21, 1998
  
  Securities and Exchange Commission
  450 Fifth Street, N. W.
  Washington, DC 20549
  
  Gentlemen:
  
  We have read Item 4 of Form 8-K dated July 21, 1998 of National Equities
  Holdings, Inc. and are in agreement with the statements contained in
  paragraphs one through four therein.  We have no basis to agree or
  disagree with other statements of the registrant contained in the Form 8-K.
  
                                              Sincerely,
  
                                                 
                                              /s/ Alvin L. Dahl
                                              ALVIN L. DAHL & Associates, PC