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Biotech / Medical : Chromatics Color Sciences International. Inc; CCSI -- Ignore unavailable to you. Want to Upgrade?

To: paul boudreau who wrote (1819)	4/24/1998 8:02:00 PM
From: Clayleas	Respond to of 5736

From the 8-K: freeedgar.com Securities and Exchange Commission 450 Fifth Street Washington, DC 20549 Re: Chromatics Color Sciences International, Inc. Ladies and Gentlemen: We were previously the principal accountants for Chromatics Color Sciences International, Inc. (the "Company") and on February 17, 1998, we reported on the consolidated financial statements of the Company as of December 31, 1997 and December 31, 1996 and for each of the three years in the period ended December 31, 1997. On April 21, 1998, we informed the Company that we declined to stand for re-election as the principal accountant for the Company. We have read the Company's statements included pursuant to Item 4 in its Form 8-K Current Report dated April 23, 1998. We agree with the statements included in Item 4 of such Form 8-K. Very truly yours, /s/ Wiss & Company, LLP Wiss & Company, LLP ---------------------------------------------------------------------- ITEM 4. CHANGE IN REGISTRANT'S CERTIFYING ACCOUNTANT. On April 21, 1998, Wiss & Company, LLP ("Wiss") informed Chromatics Color Sciences International, Inc. (the "Company") that, based on mutual determination between the Company and Wiss, it would not stand for re-election as the Company's principal accountants for the audit of the Company's financial statements following the completion of its most recent audit of the Company's financial statements on February 17, 1998 in connection with the Company's Annual Report on Form 10-K for the fiscal year ended December 31, 1997. Wiss' report on the financial statements for the fiscal year ended December 31, 1996 included a statement, indicating that the financial statements were prepared by Wiss on the assumption that the Company would continue as a going concern. Wiss' report on the financial statements for the fiscal year ended December 31, 1997 did not contain such statement. Wiss' reports for fiscal years 1996 and 1997 contained no other adverse opinions, disclaimers of opinion or modifications as to uncertainty, audit scope or accounting principles. Within the two most recent fiscal years and the subsequent interim period preceding Wiss' notification confirming that it would not stand for re-election, there were no disagreements between the Company and Wiss on any matter of accounting principles or practices, financial statement disclosure or auditing scope or procedures, which disagreements if not resolved to Wiss' satisfaction would have caused it to make reference in connection with its report to the subject matter of the disagreement. Wiss has not advised the Company of any reportable events as defined in paragraphs (A) through (D) of Regulation S-K Item 304(a)(1)(v). The Company has furnished Wiss with the disclosures the Company is making in this Form 8-K and has requested Wiss to furnish the Company with a letter addressed to the Securities and Exchange Commission (the "SEC") stating whether Wiss agrees with the statements made by the Company above, and if not, stating the respects in which it does not agree. Such letter is filed as an exhibit to this Form 8-K. The Company's new Audit Committee is currently finalizing the selection of an international independent accounting firm. The Company expects to announce the engagement of such new auditors shortly. Wiss has advised the Company that they will assist in the preparation of the March 31, 1998 Form 10-Q and will work with the Company's new auditors in effecting a prompt and orderly transition.