Exhibit No. 16.1


February 12, 2008


Securities and Exchange Commission
Washington, D.C. 20549


Commissioners:

We have read ATC Healthcare,  Inc.'s statements  included under Item 4.01 of its
Form 8-K,  dated February 6, 2008. We agree that we were notified that the Audit
Committee  discharged us on February 6, 2008. We ceased  providing  professional
services on January 31, 2008. However, we note the following.


In October 2007,  the Company  announced  that "[i]n the course of preparing its
financial statements [for the fiscal quarter ended August 31, 2007], the company
has discovered  certain items which may not have been properly recorded in prior
financial  statements,  including some expense items that were not  sufficiently
recorded."  To date, we have not been  notified as to  management's  view of the
scope,  nature,  or  materiality  of  any  errors  to  the  Company's  financial
condition,  results of operation,  or liquidity. In addition, it does not appear
to us that  the  Company  has  filed a Form  8-K,  Item  4.02,  Non-Reliance  on
Previously Issued Financial  Statements.  Given our lack of information,  we are
unable to determine whether (a) the Company's prior financial  statements should
be relied upon, or (b) whether we must withdraw our prior audit opinions.


/s/ Goldstein Golub Kessler LLP
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GOLDSTEIN GOLUB KESSLER LLP