Response USA Inc Watch

from 8-K ~10 pages Underwriting agreement

from 8-K ~50 pages Stock Purchase Agreement

from SB-2/A ~50 pages Underwriting Agreement

from SB-2/A ~50 pages Revised Form of Underwriters Agreement

from SB-2 ~50 pages Underwriting Agreement

from 8-K/A 1 page Securities and Exchange Commission 450 Fifth Street, N.W. Washington, DC 20549 Gentlemen: We Were Previously Principal Accountants for Response USA, Inc. and on August 22, 1996, We Reported on the Consolidated Financial Statements of Response USA, Inc. and Subsidiaries ("Response") as of and for the Two Years Ended June 30, 1996. on July 3, 1997, We Were Dismissed as Principal Accountants of Response. We Have Read Response's Statements Included Under Item 4 of Its Form 8-K for July 8, 1997, and We Agree With Such Statements. Fishbein & Company, P.C. Elkins Park, Pa July 9, 1997

from 8-K ~10 pages Asset Purchase Agreement