March 18, 1999

To whom it may concern:

We are happy to inform you that our CHARTS software is Y2k compliant. Beta testing of the Y2k version will continue thru March 31, 1999 and formal distribution to our clients will begin during the 2^nd quarter of 1999.

Sincerely yours,

Harry Zelcer

President

RELIABLE HEALTH SYSTEMS, INC.

2610 Nostrand Avenue, Brooklyn, NY 11210, (718) 338-2400, Fax: (718) 338-2741