1 Exhibit 16 [LETTERHEAD OF SINGER LEWAK GREENBAUM & GOLDSTEIN LLP] February 9, 1998 Securities and Exchange Commission Washington, DC 20549 RE: Medical Science Systems, Inc. 333-37441 Dear Sir or Madam: We have read Item 4 of the Form 8-K of Medical Science Systems, Inc. dated February 9, 1998, and agree with the statements contained therein. Very truly yours, \s\ Singer Lewak Greenbaum & Goldstein LLP SINGER LEWAK GREENBAUM & GOLDSTEIN LLP