Employee Solutions Inc Watch

from 8-K 1 page Office of the Chief Accountant Securities and Exchange Commission 450 Fifth Street, N.W. Washington, D.C. 20549 May 9, 2000 Dear Sir/Madam, We Have Read the First Two (2) Paragraphs of Item 4 Included in the Form 8-K Dated May 3, 2000 of Employee Solutions, Inc. to Be Filed With the Securities and Exchange Commission and Are in Agreement With the Statements Contained Therein. Very Truly Yours, /S/ Arthur Andersen Copy To: Mr. John V. Prince, CFO, Employee Solutions, Inc

from 8-K 1 page Underwriting agreement

from 8-A12G ~50 pages Rights Agreement