September 15, 1998 Securities and Exchange Commission 450 Fifth Street, N.W. Washington, D.C. 20549 Gentlemen: We have read the statements made by Percon Incorporated (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, 1998. We agree with the statements concerning our Firm in such Form 8-K. Very truly yours, PRICEWATERHOUSECOOPERS LLP