Exhibit 16.1




November 14, 2001

Office of the Chief Accountant
Securities and Exchange Commission
450 Fifth Street, N.W.
Washington, D.C. 20549

Dear Sir:

We have read the (a) paragraph of Item 4 included in the Form 8-K dated November
14,  2001 of  Birner  Dental  Management  Services,  Inc.  to be filed  with the
Securities  and Exchange  Commission  and are in agreement  with the  statements
contained therein.

Very truly yours,


/s/
Arthur Andersen LLP



Copy to:    Mr. Dennis Genty, CFO
            Birner Dental Management Services, Inc.