Exhibit 16.1
April 29, 2008
Securities and Exchange Commission
100 F Street, N.E.
Washington, DC 20549
Re: | PHC, Inc. |
| SEC File No. 1-33323 |
Ladies and Gentlemen:
We have read Item 4-01(a) of the Form 8-K to be filed on or about April 29, 2008 of the above-reference registrant and are in agreement with the statements made therein as it relates to Eisner LLP. We have no basis to agree or disagree with other statements on the registrant contained therein.
Very truly yours,
/s/ Eisner LLP