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[Deloitte & Touche LETTERHEAD]
Mr. Kenneth P. Furlong
Chief Financial Officer
PH Group, Inc.
Columbus, Ohio 43219
Dear Mr. Furlong:
This is to confirm that the client-auditor relationship between PH Group, Inc.
(Commission File No. 0-8115) and Deloitte & Touche LLP has ceased.
Yours Truly,
/s/ Deloitte & Touche LLP
DELOITTE & TOUCHE LLP
cc: Office of the Chief Accountant
SECPS Letter File
Securities and Exchange Commission
Mail Stop 11-3
450 5th Street, N.W.
Washington, D.C. 20549
Mr. Charles T. Sherman, President of PH Group, Inc.
Chairperson of the Audit Committee
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