LYLE H. COOPER
                           Certified Public Accountant
                            9051 Executive Park Drive
                                    Suite 103
                           Knoxville, Tennessee 37923

Telephone: (423)691-8132                              Telecopier: (423)691-8209


August 4, 1997

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

      Re:   Workforce Systems Corp. (the "Company")
            ---------------------------------------
 
Ladies and Gentlemen:

      This firm has been  provided  with a copy of the  disclosure to be made by
the  Company  in a  Report  on Form 8-K  regarding  a  change  in the  Company's
certifying  accountants  from Lyle H. Cooper C.P.A.  to BDO Seidman,  LLP. After
review of such  disclosure,  this firm  agrees with the  statements  made by the
Company therein as it relates to this firm.

Sincerely,

/s/ Lyle H. Cooper

Lyle H. Cooper C.P.A.