PANORAMIC CARE SYSTEMS INC, 8-K, EX-16, 2001-01-10

PANORAMIC CARE SYSTEMS INC
8-K, EX-16, 2001-01-10
PREPACKAGED SOFTWARE

Previous: PANORAMIC CARE SYSTEMS INC, 8-K, 2001-01-10

Next: XIN NET CORP, SB-2/A, 2001-01-10



<PAGE>   1






                                                                      EXHIBIT 16



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

Ladies and Gentlemen:

                                   Re:    Panoramic Care Systems, Inc.

We have been informed by Panoramic Care Systems, Inc. (the "Company") that it
has replaced us with Rubin, Brown, Gornstein & Co., LLP as the Company's
independent accountants for the year ending December 31, 2000.

We have read Item 4 of the Company's Current Report on Form 8-K dated January 4,
2001 and are in agreement with the statements contained in the second and third
paragraphs therein.

                                   Very truly yours,

                                   Hein + Associates, LLP