PRICEWATERHOUSECOOPERS [LOGO]
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PricewaterhouseCoopersLLP
750 Fayetteville Street Mall
Suite 2300
Raleight, NC 27601
Telephone (919) 755-3000
Facsimile (919) 755-3030
August 7, 2000
Securities and Exchange Commission
450 Fifth Street, N.W.
Washington, D.C. 20549
Commissioners:
We have read the statements made by Pallet Management Systems, Inc. (copy
attached), which we understand will be filed with the Commission, pursuant to
Item 4 of Form 8-K, as part of the Company's Form 8-K report dated July 25,
2000. We agree with the statements concerning our Firm in such Form 8-K
Very truly yours,
/s/ PricewaterhouseCoopers LLP
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PricewaterhouseCoopers LLP
