EXHIBIT 16


                                                                   June 23, 2004

Securities and Exchange Commission
Washington, D.C.  20549

Ladies and Gentlemen:

      As successors in interest to Ehrenkrantz  Sterling & Co. LLC, we have read
the statements made by Conversion Services  International,  Inc. (the "Company")
in its Current Report on Form 8-K regarding the merger of Ehrenkrantz Sterling &
Co.  LLC with  Friedman  Alpren & Green LLP and the  subsequent  appointment  of
Friedman LLP as registered  independent auditors. We understand these statements
will be filed with the  Commission,  as part of the Company's  Current Report on
Form 8-K report dated June 7, 2004, and we agree with these statements.

Very truly yours,

/s/ Friedman LLP
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Friedman LLP

Livingston, New York