Exhibit 16.2



November 17, 1998


Securities and Excahnge Commission
450 5th Street, N.W.
Washington, D.C. 20549

Commissioners:

We have read the statements made by MRS Technology, 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 for the month of November 1998.  We 
agree with the statements concerning our Firm in such Form 8-K.

Very truly yours,

/s/ PricewaterhouseCoopers LLP