16.1

Exhibit 16.1

PricewaterhouseCoopers

PricewaterhouseCoopers LLP
1300 SW Fifth Avenue
Suite 3100
Portland, OR 97201
Telephone 971 544 4000
Facsimile 971 544 4100



June 14, 2005



Securities and Exchange Commission
100 F Street, N.E.
Washington, D.C. 20549



Commissioners:

We have read the statements made by Barrett Business Services, Inc. ("Barrett")
(copy attached), which has been filed with the United States Securities and
Exchange Commission, pursuant to Item 4.01 of Form 8-K, as part of Barrett's
Form 8-K report dated June 2, 2005. We agree with the statements concerning our
Firm in such Form 8-K, and understand that Barrett's management, after due
consideration and analysis, determined that accrued liabilities for certain
insured worker's compensation claims should be reported on a gross basis on
Barrett's balance sheet along with the corresponding receivable from the
insurer, rather than on a net basis as previously reported. Furthermore, we make
no comment whatsoever regarding whether Barrett's decision to engage new
independent accountants to audit its financial statements did not result
directly from the disagreement described in the third paragraph of the Item 4.01
8-K disclosure.

Very truly yours,

/s/ Pricewaterhouse Coopers L.L.P.

PricewaterhouseCoopers LLP