October 31, 2002

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

RE:     WENTWORTH  III,  INC.

Ladies  and  Gentlemen:

We  have  read  the  statements  made by WENTWORTH III, INC. in Item 4(a) of the
accompanying  Form  8-K (Commission file number 333-75044), which is being filed
with  the  Securities  and  Exchange  Commission.  We  agree with the statements
contained  therein  concerning  our  firm.

Very  truly  yours,



GOLDSTEIN  GOLUB  KESSLER  LLP