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EXHIBIT 16 TO FORM 8-K
September 28, 2000
Securities and Exchange Commission
450 Fifth Street, N.W.
Washington, DC 20549
Ladies and Gentlemen:
We have read Item 4 of Form 8-K dated September 28, 2000, of Powercerv
Corporation and are in agreement with the statements contained in the paragraphs
therein except that we have no basis to agree or disagree with the following
statements of the registrant contained therein:
1. Effective September 26, 2000, the Registrant, Powercerv Corporation (the
"Company") appointed Grant Thornton LLP as its independent accountant for
the remainder of 2000.
2. The Company's change of accountants was approved by the Company's Board of
Directors at a telephonic meeting held on September 21, 2000.
3. During the past two fiscal years and the subsequent interim period
preceding the engagement by the Company of Grant Thornton LLP as its
independent accountant, the Company did not consult Grant Thornton LLP
regarding any matters of the type set forth in item 304(a)(2) of Regulation
S-K.
/s/ Ernst & Young LLP
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