OAK TREE MEDICAL SYSTEMS INC
8-K, EX-16, 2000-08-24
HEALTH SERVICES
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                                                                      EXHIBIT 16


                         [Grant Thornton LLP Letterhead]



August 22, 2000


Securities and Exchange Commission
450 Fifth Street, N.W.
Washington, D.C.  20549

                  Re:      Oak Tree Medical Systems, Inc.
                           ------------------------------

Ladies and Gentlemen:

We have read the  statements  made by Oak Tree Medical  Systems,  Inc.  included
under  Item 4 of its Form 8-K  dated  August  17,  2000,  and we agree  with the
statements concerning our Firm contained therein.

Yours very truly,


/s/ GRANT THORNTON LLP




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