Exhibit 2 [LETTERHEAD OF PRICE WATERHOUSE LLP APPEARS HERE] November 15, 1996 Via Courier Securities and Exchange Commission 450 Fifth Street N.W. Washington, D.C. 20549 Ladies and Gentlemen: Subject: Pacific International Services Corp. Commission File Number 0-11404 We have read Item 4 of Pacific International Services Corp's Form 8-K dated November 12, 1996 and are in agreement with the statements contained in paragraph 4(a) therein. Yours very truly, /s/ Price Waterhouse LLP Price Waterhouse LLP