<DOCUMENT>
<TYPE>EX-16
<SEQUENCE>3
<FILENAME>exhibit16a.txt
<DESCRIPTION>LETTER FROM ERNST & YOUNG, DATED JULY 9, 2002
<TEXT>

                                                       Exhibit 16
                                                       ----------


July 9, 2002


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

Gentlemen:

We have read Item 4 of Form 8-K dated June 28, 2002, of Temtex
Industries, Inc. and are in agreement with the statements
contained in Items 4(a)(i), 4(a)(ii), 4(iv) and 4(a)(v) therein.
We have no basis to agree or disagree with other statements of
the registrant contained therein.


                              Sincerely,


 					/s/  ERNST & YOUNG LLP

</TEXT>
</DOCUMENT>