Coopers & Lybrand L.L.P.

September 17, 1997

Securities and Exchange Commission
450 5th Street, N.W.
Washington, DC  20549



Gentlemen:

We have read the statements made by Telos Corporation (copy attached),  which we
understand will be filed with the Commission, pursuant to Item 4 of Form 8-K, as
part of the Company's Form 8-K report for the month of September  1997. We agree
with the statements concerning our Firm in such Form 8-K.

Very truly yours,



Coopers & Lybrand L.L.P.