Exhibit 16

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

Ladies and Gentlemen:

         We have read and agree with the comments in Item 4 of Form 8-K/A1 of
Data Systems Network Corporation, dated November 3, 1998.

/s/ Plante & Moran, LLP
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Plante & Moran, LLP
Southfield, Michigan
November 3, 1998