Exhibit 16.1

                     (Grassi & Co., CPA's, P.C. Letterhead)
                      (formerly Feldman Sherb & Co., P.C.)


September 13, 2002

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


Commissioners:

     We have read the statements made by Global Maintech Corporation which was
provided to us on September 13, 2002 (copy attached), which we understand will
be filed with the Commission, pursuant to Item 4 of Form 8-K, as part of the
Company's  Form 8-K report  dated May 11, 2002. We agree with the statements
concerning our Firm in such Form 8-K.

Very truly yours,

/s/ Grassi & Co., CPA's, P.C.
    -------------------------
    Grassi & Co., CPA's, P.C
   (formerly Feldman Sherb & Co., P.C.)