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EXHIBIT 16
November 1, 2000
Securities and Exchange Commission
Washington, DC 20549
We have read Item 4 of Form 8-K dated October 30, 2000 of Select Medical
Communications, Inc. (the "Company") and are in agreement with the statements
contained in paragraphs 4(a)(ii) and 4(a)(iv) for the year ended December 31,
1994 and during the interim period ending with the Company filing a voluntary
petition for reorganization pursuant to Chapter 11 of Title 11 of the United
States Bankruptcy Code on October 13, 1995. Subsequent to the date, we have not
been engaged to provide accounting or auditing services to the Company, and
accordingly, we have not had any substantive discussions with the Company on any
matters of accounting principles or practices, financial statements disclosure,
or auditing scope or procedures.
We have no other basis to agree or disagree with other statements of the
Registrant contained therein.
Very truly yours,
ERNST & YOUNG LLP
