Exhibit  16.  Letter  of  BDO  Seidman,  LLP
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                                   August 7, 2001


Securities and Exchange Commission
450  5th  Street  N.W.
Washington,  D.C.  20549

Gentlemen:

     We  have  been  furnished with a copy of the response to Item 4 of Form 8-K
for  the event that occurred on August 1, 2001, to be filed by our former client
CardioTech International, Inc.  We agree with the statements made in response to
that  Item  insofar  as  they  relate  to  our  Firm.

                                                     Very  truly  yours,

                                                     /s/  BDO  Seidman,  LLP

                                                     BDO  Seidman,  LLP


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