EXHIBIT 16




September  27,  1999



Mr.  Brad  Barry
Chief  Financial  Officer
CoreCare  Systems,  Inc.
111  N.  49th  Street
Philadelphia,  PA  19139

Re:  CoreCare  Systems,  Inc.
     File  No.  0-24807
     Form  8-K

Dear  Mr.  Barry:

This  is  to  confirm  that  the  client-auditor  relationship  between CoreCare
Systems,  Inc.  (Commission File Number: 0-24807) and Schiffman Hughes Brown has
ceased.  Furthermore,  in  accordance  with  Items  304(a)(1)(iv)  and  (v)  of
Regulation  S-B,  we agree with the revised disclosures submitted by the company
in Form 8-K.  There were no disagreements concerning the 1998 and 1997 financial
reporting  and  disclosures information.  Schiffman Hughes Brown has not audited
nor  reviewed  any  1999 financial information prepared by the Company, and as a
result  has  no  opinion on the interim statements for 1999 as it may pertain to
Items  304(a)(1)(iv)  and  (v)  of  Regulation  S-B.

Very  truly  yours,



Schiffman  Hughes  Brown
Blue  Bell,  PA
[/R]