EXHIBIT 16.2
[LETTERHEAD OF HEIN + ASSOCIATES, LLP]
Securities and Exchange Commission
Washington, D.C. 20549
Ladies and Gentlemen:
We were previously principal accountants for Medical Management Systems,
Inc. and, under the date of March 1, 2000, we reported on the financial
statements of Medical Management Systems, Inc. as of and for the years ended
December 31, 1998 and 1999. On May 31, 2000, our appointment as principal
accountants was terminated. We have read Medical Management's Systems Inc.'s
statements included under Item 4 of its Form 8-K dated May 31, 2000, and we
agree with such statements, except that we are not in a position to agree or
disagree with Medical Management System, Inc.'s statements that our termination
and the appointment of Simon Krowitz Bolin & Associates, P.A. were ratified by
the Board of Directors, or whether there was any consultation with Simon Krowitz
Bolin & Associates, P.A..
Very truly yours,
/s/ HEIN + ASSOCIATES, LLP
