Exhibit 16

[COMPANY LOGO OMITTED]
Rotenberg & Co., LLP
strategy@rotenbergllp.com


Securities and Exchange Commission
450 Fifth Street, N.W.
Washington, DC  20549

Gentlemen:

     We  have  read  Item 23 of Form SB-2/A dated March 6, 2001 of Single Source
Financial  Services  Corporation (formerly Ream Printing Paper Corp.) and are in
agreement  with  the  statements contained therein regarding the reasons for the
change  in  accountants.



                                       /s/
                                       Rotenberg & Company, LLP
                                       Rochester, New York
                                       March 26, 2001


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