Diversified Corporate Resources (HIRD) 8-K Changes in Registrant.s Certifying Accountant

EXHIBIT 16.1

BDO BDO Seidman, LLP
Accountants and Consultants 700 N. Pearl, Suite 2000
Dallas, Texas 75201-2867
Telephone: (214) 969-7007
Fax: (214) 953-0722

September 24, 2004,

Securities and Exchange Commission
450 5^th Street, N.W.
Washington, D.C. 20549

We have been furnished with a copy of the response to Item 4.01 of Form 8-K for the event that occurred on September 20, 2004, to be filed by our former client, Diversified Corporate Resources, Inc. We agree with the statements made in response to that Item insofar as they relate to our Firm.

Very truly yours,

/s/ BDO SEIDMAN, LLP