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Previous: PANORAMIC CARE SYSTEMS INC, 8-K/A, 2001-01-16 |
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<PAGE> 1
EXHIBIT 16
[HEIN + ASSOCIATES LLP LOGO]
January 15, 2001
Securities and Exchange Commission
450 Fifth Street N W
Washington, D.C. 20549
RE: PANORAMIC CARE SYSTEMS, INC.
COMMISSION FILE NO. 333-76427
Ladies and Gentlemen:
We have read Item 4 of Panoramic Care Systems, Inc's Form 8-K/A, dated January
4, 2001, and are in agreement with the statements contained in the second and
third paragraphs therein as they relate to us.
Very truly yours,
/s/ Hein + Associates LLP
HEIN + ASSOCIATE LLP
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