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