293 EISENHOWER PARKWAY, SUITE 290 LIVINGSTON, NEW JERSEY 07039-1711 973-994-9494 FAX: 973-994-1571 www.sobel-cpa.com ================================================================================ Kenneth G. Hydock, Esq., CPA Michael LaForge, CPA Peter A. Levy Esq. Alan H. Rosenzweig, CPA Alan D. Sobel, CPA, MST Harold R. Sobel, CPA Gerald H. Weissman, CPA Elihu Katzman, CPA Michael A. Delli Santi, CPA William M. Tribus, Jr., CPA Ronald G. Matam, CPA - ------------------------------ Of Counsel: Bernard Sobel, CPA, DABFA George Rosenzweig, CPA SOBEL & CO., LLC CERTIFIED ACCOUNTANTS and CONSULTANT October 2, 2003 FORWARDED VIA FAX TO SEC CHIEF ACCOUNTANT AT (202) 942-9656 AND CERTIFIED MAIL RETURN RECEIPT REQUESTED Office of the Chief Accountant SECPS Letter File Mail Stop 9-5 United States Securities and Exchange Commission 450 Fifth Street, NW Washington, DC 20549 RE: TECHSYS, INC. E. I. N. 22-3276736 22-3276736 The purpose of this letter is to inform you that the client - auditor relationship between TechSys, Inc. (Commission File Number 0-24542) and Sobel & Co., LLC has ceased effective immediately. Very truly yours, Sobel & Co., LLC Certified Public Accountants /S/SOBEL & CO., LLC ------------------- CERTIFIED PUBLIC ACCOUNTANTS