EXHIBIT 16.2

                         SURGICAL SAFETY PRODUCTS, INC.
                               One Sarasota Tower
                                    Suite 608
                              2 North Tamiami Trail
                             Sarasota, Florida 34236
                                 (941) 953-9848


November 21, 2001

Kerkering, Barbario & Co., PA
1858 Ringling Boulevard
Sarasota, Florida 34236.
Attn: Rob Lane

Re:  Letter  on change of  certifying  accountant  pursuant  to  Regulation  SK,
     Section 304(a)(3)

Dear Mr. Lane:

     Enclosed  is a copy of  Amendment  No. 1 to the Form 8K which will be filed
this day with the  Securities  and  Exchange  Commission  ("SEC").  Pursuant  to
Regulation SK, Section  304(a)(3) we herewith  request that your firm furnish us
with a letter,  addressed to the SEC,  stating whether your firm agrees with the
statements  made in the  disclosure  set out as Item 4(a) in the Form 8K and, if
not, stating the respects in which your firm does not agree.

     Please  provide this letter as promptly as possible so that we can file the
letter with the SEC within ten (10) business days from today.

     Your firm may provide us with an interim letter highlighting specific areas
of concern and indicating a subsequent, more detailed letter will be forthcoming
within the ten (10) business days noted above.

     We look  forward to your timely  response to this request and thank you for
your long service to this Company.



                                      Very truly yours,

                                      /s/ R.  Paul Gray
                                      R.  Paul Gray,
                                      Secretary, Treasurer and
                                      Acting Chief Financial Officer