[LETTERHEAD OF ROBERT PACHECO, C.P.A.]






                               November 12, 2002


United States Securities and Exchange Commission
Division of Corporation Finance
Office of Small Business Review
450 5th Street, N.W. Room 3112
Washington, D.C. 20549

         Re:      Form 8-K Dated November 11, 2002

Dear Commission:

         We have  received a copy of and have  reviewed  Item 4 of the Report on
Form 8-K, dated November 11, 2002,  filed by Latinocare  Management  Corporation
with the Securities and Exchange  Commission.  We agree with the  disclosures in
Item 4 of said Report and understand that a copy of this letter will be filed as
an exhibit to the Report.

Very truly yours,

/s/ Robert Pacheco, C.P.A.
- ---------------------------
Robert Pacheco, C.P.A.