EXHIBIT 99(b)



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James J. Fyfe
- - ------------------------------------------------------------------------------




April 15, 1997


Corniche Group Incorporated
145 Route 46 West
Wayne, NJ 07470



Dear Sirs,


Re: Auditor's Report


In connection with the preparation of the Annual Report of Comiche Group
Incorporated (the 'Company') on Form 10-K for the fiscal year ended March 31, 
1996, the Company is required to provide manually signed reports by its 
independent auditors with respect to the financial statements included in the 
Annual Report.  In situations such as the present where there have been 
changes in auditors or where audited financial statements prepared by more 
than one accounting firm are being relied upon and included, a manually signed 
report is required of each such auditor even where such report has been 
previously executed and relates to financial statements which have been 
prepared in connection with a previously filed document.

The March 31, 1996 Annual Report contains financial statements respecting the 
Company's former United Kingdom operating subsidiaries, audited by the London, 
England branch of Coopers & Lybrand L.L.P. ("Coopers").  The report page 
relating to such financial statements was originally prepared and signed by 
Coopers.,in connection with the Company's Annual Report on Form 10-K for the 
year ended March 25, 1995.  Coopers has advised the Company on several 
occasions however, that it cannot and will not provide the Company with a 
newly signed report page with respect to such audit for purposes of the March 
31, 1996 Form 10-K.  This cannot be done for the following reasons:


1. Coopers has rigorous review procedures to be fully completed prior to the 
re-signing of any audit opinion.  These procedures include visiting the 
entities which were the subject of the audit to, among other things, review 
the activities of such entities subsequent to the audit period.  This review 
includes discussions



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with management and a review of financial books and records.  In view of the 
current status of these former subsidiaries such a review could not be 
conducted to the extent required by Coopers to enable them to re-sign their 
audit report.  This conclusion is based upon the problems, as described below, 
which would be confronted by Coopers in attempting to obtain information 
regarding the former operating subsidiaries.  All of these problems relate to 
the February 1996 appointment of receivers to the operating subsidiaries and 
the related discontinuance of the operations of such operating subsidiaries.

Following the appointment of the receivers, (i) the subsidiaries ceased 
operating; (ii) the directors and other employees of the former operating 
subsidiaries ceased all activities theretofore being conducted by them on 
behalf of such entities and their employment contracts were terminated; (iii) 
all administrative facilities being operated by such entities were closed; 
(iv) all books and records of such entities were transferred and delivered to 
the receivers where they remain, and will continue to remain during the entire 
term of of the receivership, under the exclusive control of the receivers; and 
(v) conventional accounting records for the periods subsequent to the date of 
such appointments were not maintained.

2. Even ff the review referred to above were possible, Cooper's would require  
A substantial fee, in advance, to complete such a review.  The Company is
unable to pay such a fee and even ff it were, Coopers would not undertake
such a review without receipt of an additional payment representing all or a 
substantial part of the fees due from the former operating subsidiaries.  
Coopers was owed accounting fees in excess of $100,000 by the former operating 
subsidiaries at the time of the February 1996 receivership proceedings 
involving each of such subsidiaries.  Coopers made no recovery of any such 
sums in the receivership proceedings.  Although, the Company is not obligated 
to pay the liabilities of its former subsidiaries to Coopers, ft has 
materially effected Coopers willingness to cooperate with the Company.

The foregoing factors lead me to the inevitable conclusion that Coopers review 
procedures, even if undertaken, could not be satisfied.  Consequently, Coopers 
will not be providing a re-signed audit report for the purposes of the March 
31, 1996 Form 10-K.


Very truly yours,


/s/ James J. Fyfe
James J. Fyfe



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