[Letterhead of PricewaterhouseCoopers]





November 15, 1999

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

Commissioners:

We have read the statements made by PDS Financial Corporation (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 November 15, 1999. We
agree with the statements concerning our Firm in such Form 8-K

Very truly yours,

/s/ PricewaterhouseCoopers LLP

PricewaterhouseCoopers LLP