Exhibit 16 - -------------------------------------------------------------------------------- April 23, 2002 Securities and Exchange Commission 450 Fifth Street, N.W. Washington, D.C. 20549 COMMISSIONERS: We have read the statements made by Procare America, Inc. (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 dated April 22, 2002. We agree with the statements concerning our Firm in such Form 8-K. Sincerely, /S/ WENTZEL BERRY WENTZEL & PHILLIPS, PA 3