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EXHIBIT 16
[PricewaterhouseCoopers LETTERHEAD]
PRICEWATERHOUSECOOPERS LLP
1751 Pinnacle Drive
McLean VA 22102-3811
Telephone (703) 918 3000
Facsimile (703) 918 3100
Direct fax (703) 918 3100
August 2, 2000
Securities and Exchange Commission
450 Fifth Street, N.W.
Washington, D.C. 20549
Commissioners:
We have read the statements made by Level 8 Systems (copy attached), which we
understand will be filed with the Securities and Exchange Commission, pursuant
to Item 4 of Form 8-K, as part of the Company's Form 8-K/A report dated July 10,
2000. We agree with the statements concerning our Firm in Item 4a of such Form
8-K/A.
Very truly yours,
/s/ PricewaterhouseCoopers LLP
PricewaterhouseCoopers LLP
