EXHIBIT 16 July 15, 2005 Securities and Exchange Commission Washington, D.C. 20549 Re: United States Basketball League, Inc. File No. 001-15913 Dear Sir or Madam: We have read Item 4.01 of Form 8-K of United States Basketball League, Inc., dated July 14, 2005, and agree with the statements concerning our Firm contained therein. Very truly yours, /s/ Holtz Rubenstein Reminick LLP Holtz Rubenstein Reminick LLP