U.S.A. GROWTH INC.
1530 BROOKHOLLOW DRIVE, SUITE C
SANTA ANA, CA 92705




September 16, 1999


Mr. Steve Kass
Rothstein, Kass & Company, P.C.
85 Livingston Avenue
Roseland, NJ 07068-1785

Dear Mr. Kass:

Enclosed is a copy of the disclosures U.S.A. Growth, Inc. is making in response
to Item
304(a) of regulation S-K, in connection with the change in the registrant's
certifying
accountant.

Please review the enclosed document carefully and provide us with a letter
addressed to
the Commission stating whether you agree with the statements made, and if not,
stating
the respects in which you do not agree.

We appreciate your prompt response to this inquiry, as our Form 8-K will be
filed with
the Commission on September 17, 1999.  If you are unable to respond by close of
business today, we respectfully request your response as promptly as possible
so that we
can file the letter with the Commission within ten business days after the
filing.

Very truly yours,
U.S.A. GROWTH, INC.


By: /s/ John J. Anton
John J. Anton
President