HOBERMAN, MILLER,
    GOLDSTEIN & LESSER, P.C.
CERTIFIED PUBLIC ACCOUNTANTS
                                                            226 WEST 26TH STREET
                                                         NEW YORK, NY 10001-6785
                                               (212) 463-0900 FAX (212) 691-6452

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                                   October 13, 2005



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

                                        RE:  Applied Spectrum Technologies, Inc.
                                             File No.:  0-16397
                                             -----------------------------------

Ladies/Gentlemen:

We were previously the independent registered public accounting firm for Applied
Spectrum Technologies,  Inc. and under the date of October 19, 2004, we reported
on the  financial  statements  of  Applied  Spectrum  Technologies,  Inc.  as of
September  30, 2004 and 2003 and for each of the three years in the period ended
September 30, 2004.  On October 13, 2005,  we were notified by Applied  Spectrum
Technologies,  Inc.  that  they  have  engaged  new  auditors  and our  firm was
dismissed.  We have read  statements  of  Applied  Spectrum  Technologies,  Inc.
included  under Item  4.01(a) of its Form 8-K  expected  to be filed on or about
October 14, 2005, and we agree with such statements.

                           Very truly yours,



                           /s/ Hoberman, Miller, Goldstein & Lesser, CPA's, P.c.
                           -----------------------------------------------------
                               Hoberman, Miller, Goldstein & Lesser, CPA's, P.c.