ACCOUNTANT'S LETTER
Published on March 28, 2003
EXHIBIT 99
March 28, 2003
Barrett Business Services, Inc.
Portland, Oregon
Ladies and Gentlemen:
Pursuant to Rule 12b-25 of the General Rules and Regulations under the
Securities Exchange Act of 1934, we inform you that we have been furnished a
copy of Form 12b-25 to be filed by Barrett Business Services, Inc. (the
"Company"), on or about March 28, 2003, which contains notification of the
Company's inability to file its Form 10-K by March 31, 2003. We have read the
Company's statements contained in Part III therein and we agree with the stated
reason as to why we were unable to complete our audit and report on the
Company's financial statements for the year ended December 31, 2002, to be
included in the Form 10-K by March 31, 2003.
Very truly yours,
/s/ PRICEWATERHOUSECOOPERS LLP