Exhibit 16.2
                              MARCUM & KLIEGMAN LLP
                              ---------------------
                   Certified Public Accountants & Consultants
     A Limited Liability Partnership Consisting of Professional Corporations





December 15, 2000


Securities and Exchange Commission
450 Fifth Street, N.W.
Washington, D.C. 20549

Gentlemen:

We have read Item 4 of the current Report on Form 8-K/A of Accufacts Pre
Employment Screening Inc. and we agree with the statements therein as they
relate to our firm.

Very truly yours,
MARCUM & KLIEGMAN LLP



By:__/s/_____________________