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


Gentlemen:

We were previously principal accountants for Response USA, Inc. and on
August 22, 1996, we reported on the consolidated financial statements of
Response USA, Inc. and Subsidiaries ("Response") as of and for the two
years ended June 30, 1996. On July 3, 1997, we were dismissed as principal
accountants of Response. We have read Response's statements included under
Item 4 of its Form 8-K for July 8, 1997, and we agree with such statements.

Fishbein & Company, P.C.
Elkins Park, PA 
July 9, 1997