<DOCUMENT>
<TYPE>EX-16.1
<SEQUENCE>3
<FILENAME>doc2.txt
<TEXT>

                                                                EXHIBIT 16.1

                    MERDINGER FRUCHTER ROSEN & COMPANY, P.C.
                               888 Seventh Avenue
                               New York, NY  10106
                                  212-757-8400


Securities and Exchange Commission
450 Fifth Street NW
Washington, DC  20549


Gentlemen:

We have read and agree with the comments in Item 4 of Form 8-K of CECS Corp.
dated August 14, 2002.


                     /s/Merdinger Fruchter Rosen & Company, P.C.
                     -------------------------------------------
                     MERDINGER, FRUCHTER, ROSEN & COMPANY, P.C.
                     Certified Public Accountants


New York, New York
September 11, 2002


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