EXHIBIT 16

                    [LETTERHEAD OF KELLY AND COMPANY]


  June 27, 2000




  Securities and Exchange Commission
  1150 Fifth Street, NW
  Washington, DC 20549

  Gentlemen:

  We have read the statements that Butler National
  Corporation included under Item 4 of Form 8-K,
  which was filed on June 28, 2000, regarding the
  recent change of auditors.  We agree with such
  statements made regarding our firm.  We previously
  provided the Company with our proposed adjusting
  entries accumulated to that date.  Final discussions
  with the Company leading to resolution concerning
  these proposed adjusting entries did not occur.  Up
  to the point of our dismissal, we did not have any
  disagreements on accounting principles or practices,
  financial statement disclosure or auditing scope or
  procedure.

  Recently, after discussions regarding the completion
  of the fiscal year 1999 audit and additional
  discussions about the resolution of unpaid fees in
  order to commence the fiscal year 2000 audit, the
  Company informed us that the Audit Committee
  and the Board of Directors had directed
  management not to incur any futher fees with us for
  the completion of the April 30, 1999 audit.  In our
  then ongoing discussions, the Company indicated
  that it does not have the necessary resources to pay
  for our services.

  We have no basis to agree or disagree with other
  statements made under Item 4.

  Very truly yours,

  //Kelly and Company//