Exhibit 16

October 13, 2003

Securities & Exchange Commission
450 Fifth Street, NW
Washington, DC  20549

Ladies and Gentlemen:

We have read Item 4 of Form 8-K of Vertex Interactive, Inc. (the
"Registrant") filed on October 13, 2003 and are in agreement with the
statements contained in paragraphs one through four (contained on
pages one and two therein). We have no basis to agree or disagree with
other statements of the Registrant contained therein.

With respect to the Registrant's statement concerning the material
weaknesses with regard to the Company's financial accounting systems,
including the timely preparation of financial statements and the
recordkeeping process at certain foreign locations, included in the
fourth paragraph on page two therein, we had considered such matters
in determining the nature, timing and extent of procedures performed
in our audit of the Registrant's consolidated financial statements as
of and for the year ended September 30, 2002.

Yours truly,

/s/Withum, Smith + Brown, P.C.
WithumSmith+Brown, P.C.
Livingston, New Jersey