EX-16.1
                 Resignation of Michael Johnson & Co. LLC


MICHAEL JOHNSON & CO., LLC
Certified Public Accountants
9175 East Kenyon Ave., Suite 100
Denver, Colorado 80237
Telephone 303/796/0099
Fax 303/796/0137

February 20, 2002



World Envirotech, Inc.
Ernest Cheung
#830 - 789 West Pender Street
Vancouver, B.C., Canada VC 1H

Dear Mr. Cheung:

This  is  to  confirm  that  the  client-auditor   relationship   between  World
Envirotech,  Inc.  (Commission File Number 000-33031) and Michael Johnson & Co.,
LLC. has ceased at the request of World  Envirotech,  Inc. Such  termination  of
relationship  was not as a result of any  disagreement  with  management  on any
matter.

In  connection with the audit of the two most recent fiscal years, no  disagree-
ment(s) exist with any former accountant on any matter of accounting, principles
or practices,  financial statement  disclosure,  or auditing scope or procedure,
which  disagreement(s),  if not  resolved  to  the  satisfaction  of the  former
accountant  would have caused them to make  reference in  connection  with their
report to the subject of the disagreement(s).

The audit report by Michael  Johnson & Co., LLC for the year ended  February 28,
2001 contained an opinion which included a paragraph discussing  uncertainties
related to continuation  of the Registrant as a going concern.  Otherwise, the
audit  report for the year ended  February  28,  2001 did not contain an adverse
opinion or  disclaimer  of  opinion,  nor was it  qualified  or  modified  as to
uncertainty, audit scope, or accounting principles.


Sincerely,


/s/ Michael Johnson & Co., LLC

Michael Johnson & Co., LLC

cc: Office of the Chief Accountant
    SECPS Letter File
    Securities and Exchange Commission