EXHIBIT 16 - ACCOUNTANT'S LETTER





                                            December 27, 2001

Securities and Exchange Commission
450 Fifth Street, N.W.
Washington, D.C. 20549


                       Commissioners:

We have read the statements made by Nutek, Inc. (copy
attached), which we understand will be filed with the
Commission, pursuant to Item 4 of Form 8-K, as part of the
Company's Form 8-K report dated December 28, 2001.  We agree
with the statements concerning our Firm in such Form 8-K.

Very truly yours,

/s/Paul M. Healey, CPA
- --------------------------
Healey & Shron, CPA's