Exhibit 16.2




November 26, 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/A  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.