Exhibit 16.1



July 27, 2004


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

Commissioners:

We have read the  statements  made by  Electric  & Gas  Technology,  Inc.  (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 July 27,
2004. We agree with the statements concerning our Firm in such Form 8-K.

Very truly yours,




/s/ Lightfoot Guest Moore & Co., PC