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                                                                    EXHIBIT 16.1

September 6, 2001

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

Regarding: U.S. Technologies Inc.
Commission File Number 0-15960

Ladies and Gentlemen:

We have been furnished with a copy of the response to Item 4 of Form 8-K filed
August 22, 2001 by our former client, U.S. Technologies Inc., for the event that
occurred on August 16, 2001. We agree with the statements made in response to
that Item insofar as they relate to our firm, except as follows:

1)       With respect to Item 304(a)(1)(v)(A) of Regulation S-K, disclosure of
         events wherein the former accountant has advised the registrant that
         the internal controls necessary for the registrant to develop reliable
         financial statements do not exist is required. In that regard, in a
         letter dated May 9, 2001 issued on August 31, 2001 and in a telephonic
         audit committee meeting on July 13, 2001, BDO Seidman, LLP communicated
         a material weakness in internal control to the Audit Committee and
         Management relating to financial and accounting infrastructure
         including lack of an experienced CFO, deficiencies in recording
         material transactions timely, and in the organization and retention of
         financial documents and accounting records.


         Very truly yours,


         BDO Seidman, LLP

         cc: Gregory C. Earls, Chairman and Chief Executive Officer
             Hon. William Webster, Chairman of Audit Committee
             Stephen Bouchard, Esq., Fleischman and Walsh, LLP