August 6, 2002



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

Re:   Netsmart Technologies, Inc.
      Commission File#:  0-21177

Gentlemen:

We have read item 4 of Form 8-K, as amended, which was filed on August 6, 2002
by Netsmart Technologies, Inc. and are in agreement with the statements made
therein. We have no basis to agree or disagree with the statement made in
paragraph 2 of item 4.

Sincerely,

Eisner LLP
(formerly Richard A. Eisner & Company, LLP)