Exhibit  17



                                        Lee Rubinstein
                                        84 Morewood Oaks
                              Port Washington, New York 11050



Steven A. Horowitz, Esq.
Chairman, CEO and President
National Management Consultants Inc.
150 Broad Hollow Road
Melville, New York 11747


                                                              March 31, 2003


Dear Steve;

     Please  be  advised  that  effective  today,  I  hereby  resign  as a Chief
Operating  Officer  and  as  a  member  of  the  Board  of Directors of National
Management  Consultants  Inc.

     My resignation does not in any way imply or infer that there is any dispute
or  disagreement  relating  to  the Company's operations, policies or practices.



                              Sincerely,



                              Lee Rubinstein




                                         James W. Zimbler
                                         337 Glengarry Lane
                                      State College, PA. 16801



Steven A. Horowitz, Esq.
Chairman, CEO and President
National Management Consultants Inc.
150 Broad Hollow Road
Melville, New York 11747


                                                          March 31, 2003


Dear Steve;

     Please  be  advised that effective today, I hereby resign as an Officer and
as  a  member  of the Board of Directors of National Management Consultants Inc.

     My resignation does not in any way imply or infer that there is any dispute
or  disagreement  relating  to  the Company's operations, policies or practices.



                              Sincerely,



                              James W. Zimbler