INNOVATIVE CLINICAL SOLUTIONS LTD
8-K, EX-16, 2000-06-27
MISC HEALTH & ALLIED SERVICES, NEC
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Date:  June 27, 2000

June 27, 2000

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

Commissioners:

We have read the statements made by Innovative  Clinical  Solutions,  Ltd. (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 June 27,
2000. We agree with the statements concerning our Firm in such Form 8-K.

Very truly yours,




/s/Pricewaterhouse Coopers LLP
PricewaterhouseCoopers LLP



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