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Exhibit 16
Securities and Exchange Commission
450 Fifth Street, NW
Washington, DC 20549
Commissioners:
We have read the attached statements made by Teltech Resource Network
Corporation, which we understand will be filed with the Commission, pursuant to
Sopheon plc's Form F-4 dated on or around August 22, 2000. We agree with the
statements concerning our Firm.
Very truly yours,
\s\ PricewaterhouseCoopers LLP
Minneapolis, Minnesota
August 21, 2000
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Attachment to Letter
CHANGES IN ACCOUNTANTS
PricewaterhouseCoopers, LLP ("PwC") performed and issued audit reports
for Teltech for the fiscal years 1994 through 1997. In August 1999, PwC chose to
resign to enable PricewaterhouseCoopers Securities, LLC to take an expanded role
as the Company's financial advisor. Also in August 1999, Teltech's board of
directors and audit committee decided to retain KPMG LLP as its independent
public accountants. There were no disagreements with the former auditors on any
matter of accounting principles or practices, financial statement disclosure or
auditing scope of procedure at the time of the change with respect to Teltech's
financial statements for fiscal year 1997, which, if not resolved to the former
auditors' satisfaction, would have caused them to make reference to the subject
matter of the disagreement in connection with their report. Prior to retaining
KPMG LLP, Teltech had not consulted with KPMG LLP regarding accounting
principles.
