Exhibit 16.2 BDO Seidman, LLP 150 Federal Street, Suite 900 Accounts and Consultants Boston, Massachusetts 2110 Telephone: 617-0422-0700 Fax: 617-422-0909 March 22, 2006 Securities and Exchange Commission 100 F Street N.E. Washington, D.C. 20549 We have been furnished with a copy of the response to Item 4.01 of Form 8-K/A for the event that occurred on March 8, 2006. to be filed by our former client, PHC, Inc. We agree with the statements made in response to that Item insofar as they relate to our Firm. Very truly yours, /s/ BDO Seidman, LLP CC: David Dangerfield, Audit Committee Chair Paula Wurts, Chief Financial Officer