[LETTERHEAD OF KPMG LLP]
July 31, 2000
Securities and Exchange Commission
Washington, D.C. 20549
Ladies and Gentlemen:
We were previously principal accountants for First American Health Concepts,
Inc. and, under the date of October 13, 1999, except for Note 12, which is as of
June 7, 2000, we reported on the consolidated financial statements of First
American Health Concepts, Inc. and subsidiaries as of July 31, 1999 and for the
years ended July 31, 1999 and 1998. On July 24, 2000, we resigned. We have read
First American Health Concepts' statements included under Item 4 of its Form 8-K
dated July 31, 2000 and we agree with such statements, except that we are not in
a position to agree or disagree with the statements in the third paragraph and
the last sentence of the fourth and seventh paragraphs of Item 4.
Very truly yours,
/s/ KPMG LLP
